ERP采纳与内部控制有效性——来自2012年我国A股市场的证据  

ERP Adoption and the Effectiveness of Internal Control—Evidence from China's Stock Market in 2012

作　　者：汪元华[1] 

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《琼州学院学报》2015年第2期95-99,共5页Journal of Qiongzhou University

摘　　要：市场信息瞬息万变,企业运营的风险越来越大,这就要求企业不断加强内部控制制度的建设.近年来,随着作为企业四流"资金流"、"物流"、"信息流"、"控制流"运行平台的ERP系统的广泛运用,企业内部控制实施的手段和方法发生了很大变化,同时ERP的应用也对内部控制提出了新要求.因此,企业在实施了会计信息化后,基于ERP系统的内部控制信息化也已被提上了议事日程.但无论是否采纳ERP系统,企业内部控制的基本要求和目标是一致的.许多学者不由地追问,ERP的采纳是否能真正提高企业内部控制的有效性?该问题直接影响着企业内部控制信息化的重大战略.基于此问题,本文选取了2012年A股800个上市公司的ERP采纳和内部控制有效性的数据,并对此进行了实证检验,结果显示ERP的采纳确实能提高内部控制的有效性,呈正相关关系.The information of market varies from minute to minute,risk of enterprise operation is bigger and bigger,that requires the enterprises to continuously strengthen the construction of internal control system. In recent years,along with the four flow of the enterprise ＂ capital flow＂, ＂ goods and materials flow＂, ＂ information flow＂, ＂ control flow＂ operation platform of the ERP system is widely used,great changes have taken place in the means and methods of enterprise internal control. At the same time,the application of ERP also put forward new requirements to the internal control. Therefore,after the implementation of accounting informatization,informatization of the internal control based on the ERP system has been put on the schedule. Regardless of adopting ERP system,the basic requirements and goal of enterprise internal control is the same. Many scholars constantly ask,whether ERP adoption can really improve the effectiveness of enterprise internal control. The problem directly affects the major strategy of enterprise internal control informatization. Based on this question,this paper selects ERP adoption and the effectiveness of internal control data form 800 listing corporations of A shares in 2012,makes the empirical test,the result shows that ERP adoption can really enhance the effectiveness of internal control,there is a positive correlation.

关 键 词：ERP采纳 内部控制信息化 内部控制有效性 正相关 

分 类 号：F272.3[经济管理—企业管理]