Author(s)

Liu Songyue, He Shangyang

Corresponding Author

Liu Songyue

ABSTRACT

With the rapid development of market economy, enterprises are facing increasingly fierce market competition environment, in order to enhance their comprehensive competitiveness, enterprises must constantly improve the internal management model, improve management efficiency. On the basis of the three-dimensional process model of ERP, facing the great changes of accounting control conditions in enterprises after the implementation of ERP system, in order to ensure the effective conduct of economic activities and ensure the authenticity and integrity of accounting information, the author deeply ponders on the reconstruction of the internal accounting control system structure and designs a three-dimensional accounting control system model to improve the internal accounting control under ERP conditions, and provide a reference for enterprises implementing ERP system.

KEYWORDS

ERP condition, three dimensional, accounting control model