用ERP增强企业内部会计控制

内部会计控制应涵盖单位内部所涉及的会计工作的各项经济业务及相关岗位,并针对业务处理过程中的关键控制点落实到决策、执行、监督、反馈等各个环节中。采用ERP系统进行内部会计控制能够有效弥补人工会计控制的缺陷。在ERP系统具体实施中,可采取预算控制、授权控制进行预防控制;采取业务操作控制、会计系统控制进行事中控制;采取数据核对、风险评估、检查计划完成情况进行事后控制。当然,所有技术都不是万能的,在实践中应该不断调整和优化。

Strengthening Enterprise's Inner Accounting Control by Software ERP

Enterprise's inner accounting control should cover all kinds of business and posts which are related with enterprise's inner accounting and be fulfilled into the links of policy decision,implementation,supervision and feedback aiming at the key control points in the process of dealing with business.Controlling inner accountancy in System ERP can make up for the deficiency of manual control.In the specific process of implementing in System ERP,we can take such measures as: precaution control by budget control and authority control,control in the process of work by business operation control and control of accounting system,and control afterwards by checking data,assessing risk and inspecting the fulfillment of the plan.Of course,no technique is universal,so we should reorganize and optimize it in practice.