基于ERP的商业银行内部控制问题研究

摘　要
目前，企业资源计划（ERP）系统已经成为了当前企业十分重要的内部管理工具，将在商业银行的内部控制建设中起到非常重要的作用。基于ERP内部控制机制的角度分析商业银行内部控制目前存在的问题以及完善的措施，从而降低商业银行的风险，基于ERP商业银行中内部控制的系统研究，强化内部控制在银行治理中的作用，使内部控制形成一种约束机制弥补商业银行治理的缺陷，提高银行治理效果。因此，如何用好ERP系统，做好商业银行内部控制,完善风险管理有待研究。
从研究我国商业银行内部控制的现状入手,指出ERP在商业银行的应用对商业银行内部控制风险和问题。 并得出结论,建立信息系统,并达到管理的信息化,标准化的同时加强对环境中“人”的因素的控制能保证商业银行内部控制的有效性。

关键词：企业资源计划；商业银行；内部控制

Abstract
At present, enterprise resource planning ( ERP ) system has become the important management tool, will be in the commercial bank 's internal control construction play a very important role. Based on the ERP internal control mechanism of commercial bank internal control problems and improve measures, thereby reducing the risk of commercial bank based on ERP, commercial banks internal control system, to strengthen the internal control of the bank management in the role, so that the internal control to form a restraint mechanism for commercial bank governance, improve bank governance effect. Therefore, how to make good use of the ERP system, do a good job of internal control of the commercial banks, improve the risk management to be me.
   Analysis of the research our country commercial bank internal control present situation, pointed out that the ERP in commercial bank's Application on internal control of commercial bank risks and issues. And the conclusion, the establishment of information system, and achieve the management of information, standardization and strengthen the environment" factors control can guarantee the commercial banks internal control effectiveness.

   Key words: enterprise resource planning; commercial bank; internal control

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