目录一、引言························································3二、应用ERP系统进行内部控制的优势和劣势························3（一）应用ERP系统进行企业内部控制的优势························4（二）应用ERP系统进行企业内部控制的局限性······················5三、实施ERP的风险·····································5（一）软件风险·····································5（二）实施风险······································6（三）转变风险················································7（四）组织架构的调整···································8（五）业绩考评体系的转变······························8四、ERP项目风险防范对策··································9(一)正确选择ERP系统及方案·······························9（二）调整管理理念······································9（三）合理组织实施队伍······································10（四）严格控制进度········································10（五）降低成本控制风险···································10（六）引入管理咨询机制·····································11（七）引入信息系统工程监理机制·································11五、结束语······················································12参考文献······················································13企业实施ERP系统的风险分析及防范摘要随着信息技术的快速发展，以ERP为核心的企业管理信息化蓬勃发展起来.，企业应当重视ERP系统在内部控制中的作用。减小企业风险，提高企业经营效率成为学者关注的焦点。本文对在内部控制中实施ERP系统存在的优势和劣势进行了分析，分析了在企业内部控制中实施ERP系统的主要风险，提出相应的防范措施，最后对ERP进行内部控制的应用进行了展望。关键词ERP，内部风险，防范ABSTRACTWiththerapiddevelopmentofinformationtechnology,ERPasthecoreofenterprisemanagementinformationprospered.CompaniesshouldpayattentiontotheERPsystem'sroleininternalcontrol.Reducebusinessrisk,improvebusinessefficiencyasthefocusofscholars.Inthispaper,theimplementationofERPsystemsofinternalcontrolexistinthestrengthsandweaknesseswereanalyzed,analysisofinternalcontrolintheimplementationofERPsystemsinthemainrisk,thecorrespondingpreventivemeasures,andfinallytheinternalcontrolsofERPapplicationswerereviewed.KeyWords:ERPInternalRiskPrevention一、引言企业资源计划(EnterpriseResourcesPlanning,ERP)是现代企业管理思想和信息技术相结合的企业资源管理系统。它是企业运营中各个方面的集成,能使企业多方受益;它可使企业面对竞争压力和出现市场机会时做出迅速的反应,以减少库存及进行更加有效的供应链管理等等。因而,实施ERP将引起企业各个方面的巨大变化,并带来巨大的经济效益。但在实施ERP可获得巨大利益的同时,亦应清楚地认识到ERP的实施更是一场高风险的管理革命。据统计,在实施ERP的企业中,成功的案例虽然不少,但也有很多的企业遭到失败,...
