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论文编号：	1755
作者编号：	031750
上传时间：	2010/5/24 10:15:00
中文题目：	基于ERP系统的企业内部会计控制的研究
英文题目：	Internal control Internal accounting control ERP
指导老师：	王全喜
中文关键字：	内部控制 内部会计控制 ERP
英文关键字：	Internal control Internal accounting control ERP
中文摘要：	内部会计控制是指单位为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。企业内部会计控制是建立与完善现代化的企业内部控制体系的核心内容。健全有效的内部会计控制制度，对于建立现代企业制度，提高单位经营管理水平，保护投资者利益，保护单位财产的安全、完整和保证会计信息的真实、可靠，具有积极的推动和促进作用。 企业资源计划系统（Enterprise Resource Planning System）在企业中的应用，给内部会计控制体系带来了若干冲击和推动。本文通过对ERP系统环境下内部会计控制的研究，为企业在信息技术条件下建立健全内部会计控制，提出了相应的模式和建议。 本文首先回顾内部会计控制的历史演化进程，通过回顾内部会计控制理论的历史形成、发展进程，得出随着信息化的发展，会计控制的理念、作用、目标都发生与时俱进的变化和发展。会计控制越来越融合于管理控制中，成为企业控制体系有机的组成部分并与管理控制互动影响。 本文阐述了传统内部会计控制的主要内容，揭示了传统内部会计控制存在问题与缺陷，传统内部会计控制的主要问题是：传统管理手段基本是由人来控制，人为主观因素影响会计控制的有效执行；管理效率低、控制成本高。分析了ERP系统的先进管理思想和该系统下财务控制的主要功能。ERP系统环境下，会计信息的输入、处理、输出被嵌入在业务处理流程中由计算机自动执行，会计信息质量控制的重点转变为业务源头的原始数据；ERP内嵌的控制机制还能同时自动执行会计对生产经营过程的控制。内部会计控制真正实现了实时控制模式、集成控制模式和前瞻控制模式。 本文通过对ERP 环境下内部会计控制思路和方法的分析，论述了一个行之有效的ERP系统，可以真正实现对企业会计信息进行有效控制。 最后本文以企业销售和收款内部会计控制体系为例，阐述了在ERP环境下内部会计控制的特点和模式。 企业内部会计控制理论和ERP环境下如何更加科学有效地实施内部会计控制问题，是属于一个复合型应用研究问题。此问题需要在对内部会计控制理论及ERP系统两方面都有较深入细致的了解和研究，并在此基础上寻求最佳解决途径。本论文的创新之处在于将有效的内部会计控制方法融入ERP系统中，提高该系统的会计控制作用，实现理想的会计控制效果。 本论文的不足之处主要体现在内部会计控制方法在ERP系统中的应用还需要进一步完善；内部会计控制方法如何与ERP环境下其他功能模块的控制方法、控制点有机集成，以促进完善企业整体内控制度的提高方面还需要进一步的研究；本论文的实证研究还需深入，这也是本作者有待于以后在实际工作中继续学习研究的努力方向。
英文摘要：	In order to improve the quality of the counting information, secure the safety and integrity of the assets and make sure the relevant acts and regulations to be carried out smoothly, a serial of measures and procedures called internal counting control should be consequently made and implemented. Corporation internal counting control is the key point to establish and make better the modern internal control system. A sound and effective internal counting control system can play an active and positive role in establishing modern enterprise system, improving management level, safeguarding the investors’ interest, securing the assets’ safety and guaranteeing the counting information reliable. The application of enterprise resource planning system brings some influence and impetus to the internal accounting control system. By studying the internal accounting control in ERP environment, the dissertation puts forward relevant models and proposals to establish and improve internal accounting control in the condition of information technology. The dissertation first reviews the historical evolution of the internal accounting control and then reaches such a conclusion that the theories, roles and purposes of accounting control also change with the development of our society. Accounting control is more and more involved in management control, becomes a necessary component in enterprise control system and inter-affects the management control. The dissertation explains the main content of the traditional internal accounting control, reveals the drawbacks and the problems lying in it. The main problems are as follows. First, some subject factors may affect the efficiency of the accounting control because persons are in charge of the control in the traditional management. Second, management efficiency is quite low while the cost of control is rather high. The dissertation then analyzes the advanced management theory of ERP system and the main functions of accounting control in the system. In the ERP environment, the input, disposal and output of the accounting information are carried out by computer, and the focus of accounting information control is to put emphasis on the primitive data. By analyzing the internal accounting control in ERP environment, the dissertation explains an effective ERP system. And the enterprises can realize the effective control on accounting information. Finally, an example about internal accounting control over sale and payment collecting is given to explain the traits and models of internal accounting control in ERP environment. The theory of enterprise internal accounting control and the problem of how to effectively put internal accounting control into practice in ERP environment are compound applicative problems. To have a best way to solve them, we should have a good knowledge both in the theory of internal accounting control and in ERP system. The innovation of the dissertation is to get the effective methods of internal accounting control involved into ERP system, and makes an improvement in the system’ control function. The deficiency of the dissertation is that the application of internal accounting control methods in ERP system is still to be complemented; how the methods of internal accounting control can be connected with other functional molds control methods in ERP environment to improve the enterprise internal control as a whole; there is still some practice study to further on, which is also the direction for the writer to go in the later practical work.
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