Corresponding Author

Ying Zhao

Document Type



With the wide applications and development of information technology and network technology, focusing on the background of ERP (enterprise resource planning) systems and people's reliance on both information system and accounting information systems, as important parts of ERP, plays a vital role in the management of enterprises. However, due to the continuous introduction of new innovations in the ERP system, enterprises continue to improve their competitiveness and management levels. When advanced ERP management can be practically implemented in the system, it will inevitably present difficult internal control measures, network environmental risks and many other problems. Then how to build the internal control system to ensure that enterprises in the pursuit of ERP information systems, simultaneously better serve the enterprise's own internal controls and management, and minimize the internal control and design defects. In addition to the system controls, in order to better conduct internal controls, one must deeply investigate the business processes, using necessary informational means, and constantly change their own architecture and business process reengineering (BPR), in order to technically improve the internal governance structure. Thus, the corresponding internal controls will include the system-oriented controls and the various business, personnel, and departments’ overall grasp of the change. This encourages enterprises to seek reasonable ways, methods and ideas for continuous innovation. We should actively address and adjust the challenges brought by the internal control system of the accounting information system under the ERP environment, and make full use of ERP technology and BPR to realize the internal control norms of enterprises.