摘要
内部控制和ERP在我国企业的发展壮大起到了越来越重要的作用,二者的结
合使我国的中小型集团公司面临着新的机遇和挑战。如何通过实施ERP建立和完
善与之相适应的内部控制已经成为很多中小型集团公司关注的焦点。

本文对中小型集团公司实施ERP前后内部控制的问题进行分析,通过探索内
部控制和ERP之间的关系、发掘内部控制问题的深层次原因,寻求内部控制的完
善之道。本文以中小型集团公司-卡尔集团如何通过实施ERP完善内部控制的案
例分析作为论文的中心。

本文创新之处:现在国内内部控制和ERP的文献著作及研究实践的讨论已有
很多,但大多为准备实施或已经应用了 ERP的企业完善内部控制提供参考,没有
专门针对中小型集团公司这一特殊团体通过实施ERP完善内部控制的研究。因此,
本文尝试以中小型集团公司的角度、从内部控制层级制度出发分析如何以实施
ERP为手段引导完善企业内部控制,通过理论研究和案例分析,试图得到一些对
中小型集团公司发展有益的结论。当然其中也有不少想法还不成熟,只是想借此
抛砖引玉,为中小型集团公司的发展壮大贡献自己的一点微薄之力。

关键词:内部控制;ERP;层级管理;卡尔集团
Abstract
Internal Control and ERP plays an important role to support company's
development in China these years. The new combination brings the middle &
small-sized enterprises facing lots of opportunities and challenges. Thus how to build
up a set of reasonable internal control guidelines though the process of enacting ERP
has been a hot issue discussed by many middle & small-sized enterprises.
By studying the existing problems and countermeasures with comparing both
before and after situation of using ERP system, analyzing the connection between
internal control and ERP,digging deep reasons of internal control,the author has
been seeking a way to perfect the internal control. The central idea of this article on
the studies of “how to enact ERP to perfect the internal control system by use the
example of middle and small sized company- Carl Group.
The shining and innovation parts of this article:
Although,there have been many domestic documents and practices are about
enterprise internal controls. And also a growing number of ERP study and ERP
project risk analysis are showing up every day. All these documents can give
reference to those companies which are ready to use or have been using ERP system.
However,there is no exact research viewing on the middle & small-sized company
who perfect its internal control by using the ERP. Thus, this article,in the view of
middle & small-sized company, starting from the research of internal control
hierarchy system, analyze the methods of' ERP implementation which improve the
internal control. Though the theory and case study, the author tried to get some
conclusion which may useful to company growth. Still,there are some thoughts are
not mature enough. The Author only wants to take this call to give her humble
contribution to the growth and strength of the middle & small-sized company.
Keywords: Internal Control; ERP; Hierarchy Management; Carl Group