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论文编号：	2363
作者编号：	2220080633
上传时间：	2010/6/9 11:02:01
中文题目：	ERP环境下的企业内部控制研究
英文题目：	Enterprises Internal Control Research Under The ERP Environment
指导老师：	程新生
中文关键字：	内部控制；企业资源计划；企业风险
英文关键字：	Internal Control;ERP ; Enterprise Risk Management
中文摘要：	ERP作为一种管理模式和管理思想为企业解决了许多问题，也为企业的内部控制带来了更先进的管理技术和手段，这一切必定深刻影响并改变着公司内部控制制度，而这种影响既有其积极的一面，同时也蕴含着新的风险。本文希望通过对企业在ERP环境下的内部控制进行研究，探寻ERP环境下所使用的控制思路和方法，将理论和具体实践相结合，更多的关注控制的实质效果，使ERP能够真正成为企业内部控制的助力而不是阻力。 本文在写作过程中参阅了大量国内外有关内部控制及ERP系统的文献，并将这些资料进行了归纳和总结，对相关理论的发展和应用有了充分的理解。文中阐述了ERP系统和内部控制之间的关系，详细介绍了ERP对企业内部控制的影响，并分析其利弊，给出了一些合理利用的建议。在以上研究的基础上，本文又将理论研究深入到实际应用中，选取T公司作为案例公司，在对该公司经营背景、组织架构、管理模式和业务流程充分了解的前提下，以业务流程图、内部控制流程图和ERP系统操作手册等作为基础研究资料，选取其中具有代表性的控制流程或控制点作为案例，对其在ERP环境下内部控制的特点、设计和应用进行分析和研究,并根据公司现状和未来发展需要以及其内部控制目标提出合理的优化改进方案。 本研究注重理论对实践操作的指导意义，不仅关注基于ERP系统的整个业务流程，也关注系统在控制点上的设计和设置是否存在漏洞；不仅关注内部控制的效率，也关注控制的成本；不仅有对系统内部控制的分析，还有对控制的优化和改进。本文希望通过对案例公司内部控制的介绍和分析，给企业在ERP环境下完善内部控制带来一些启发，也希望企业在实施ERP后，能够尽快适应变化，充分发挥ERP在企业内部控制中的积极作用，为企业发展保驾护航。
英文摘要：	As a kind of management mode and management philosophy, ERP has solved many of business difficulties. ERP can support the enterprise with advanced techniques which brings not only advantages, but also risks to the internal control. The purpose of the thesis is to seek a way to increase the control level of the enterprise when using ERP by the research. This way can help the theories to support the applications perfectly which concern more on the effects of internal control, and let the ERP becomes the impetus of the internal control rather than the encumber. The accomplishment of the thesis is based on the research and analysis of the development and application of reference theories, and has referred to a good many literatures about the internal control and ERP. It expresses a lot about the relationship between the ERP and the internal control and how the ERP impacts the internal control in order to distinguish the advantage and the disadvantage. The case of T Company is singled out for its typicality. The background, organizational structure, mode of management and work flow of T Company are set as research precondition, and the chart of work flow, the chart of internal control and the manual of ERP system are collected as basic data. Some typical control flows and control points are selected as cases to be analyzed, and based on these cases suggestion of improving would be giving according to the status quo, development requirements and internal control objectives of enterprise. The thesis pays more attention on real practices, focus on not only the whole Work Flow based on the ERP system, but also the design or setting bugs exist in key control points of system; cares not only the efficiency of internal control, but also its cost; does not only researches, but also improving. Hopping the case in the thesis can enlighten enterprises on how to improve the internal control and can make the ERP a positive factor to the internal control.
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