随着国家监管部门对上市企业的管控愈发严格,大多上市的成品油销售企业都已建立内部控制体系,并伴随着ERP系统逐步演变为大型企业必备信息系统,成品油销售企业的内控体系将有什么样的变革?本文将从内控基础出发,结合ERP系统带来的变革,对两者之间的关系进行研究。 With the increasingly strict control of listed companies by state regulators, most of the listed oil product sales companies have set up internal control systems. Along with the gradual evolution of ERP systems into necessary information systems for large enterprises, the internal control system of refined oil sales enterprises What kind of changes will be made? This article will proceed from the internal control basis, combined with the changes brought about by the ERP system to study the relationship between the two.