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《Journal of Qiongzhou University》 2015-02
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ERP Adoption and the Effectiveness of Internal Control—Evidence from China's Stock Market in 2012

WANG Yuan-hua;Accounting School of Jiangxi University of Finance and Economics;  
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.
【CateGory Index】: F832.51;F270.7;F275
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