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论文编号：	764
作者编号：	2220060647
上传时间：	2008/6/24 10:00:54
中文题目：	基于ERP系统的企业内部控制研究
英文题目：	The research of enterprise int
指导老师：	陆宇建
中文关键字：	企业资源计划 内部控制 构建
英文关键字：	ERP Internal control Construct
中文摘要：	近年来国内外的“会计丑闻”引起了人们对内部控制的普遍关注。人们普遍意识到企业得控则强、失控则弱、无控则乱。我国企业内部控制仍然存在许多不足，其中的某些缺陷甚至可能带来内部控制彻底的失效。随着市场的开放、竞争的加剧，我国企业面临着日益严峻的形势，对我国企业的内部控制进行完善与重构已是十分紧迫的工作。 随着电子计算机和网络技术的发展，以ERP为核心的企业管理信息化在中国取得了蓬勃的发展，使得企业内部控制面临新的机遇与挑战。目前对基于ERP系统的企业内部控制的研究具有较强的现实意义。它有助于改善企业的内部控制现状，降低企业内部控制成本，加强企业对风险的管理，同时也为我国企业正确运用ERP完善内部控制提供有益的参考。正是在这样的背景下本文提出了正确运用ERP来完善企业内部控制的研究问题。 本文在文献搜集和整理的基础之上，阐述ERP系统和内部控制的概念，对ERP系统和内部控制各自的演变历程进行归纳和总结，并对相关文献进行综述，阐述了ERP系统与内部控制之间是相互渗透，相互影响的，进而分析ERP对企业内部控制的影响，这种影响既有积极的一面，同时也有不利的一面。在此基础上，本文从理论角度研究企业基于ERP系统应该如何构建内部控制。本文从基于ERP系统的企业内部控制的原则以及基本要素等方面入手，充分结合传统环境下的企业内部控制的基本框架，对两种不同环境下的内部控制进行比较分析，勾勒出基于ERP系统的企业内部控制构建模式。本文的核心是研究企业应该如何构建基于ERP系统的内部控制制度，以达到有效提高企业经营管理效率，增强企业效益和竞争实力的目的。本文运用案例分析的方法，展开对T公司在实施ERP的过程中提出的一整套行之有效的内部控制制度的介绍，并将其与传统环境下的内部控制制度进行对比分析，从而分析得出ERP环境下的内部控制制度与传统环境下的内部控制制度的区别和新特点。本文旨在透过T公司内部控制的案例介绍，从微观、可操作层面上，为那些实施和准备实施ERP系统的企业如何运用ERP系统自身特点去完善和加强企业内部控制提供有益的借鉴。
英文摘要：	In recent years, the “Accounting Scandal” around the world has aroused widespread attention to internal control. People are becoming aware that if the control is perfect, the enterprise will be strong; if the control is not so effective, the enterprise will be weak; if there is no any control, the enterprise will be in chaos. However, in practice, there are so many deficiencies in our enterprise internal control, and some of them will bring the thorough out-of-effect on our internal control. With our open market and smart competition, enterprises in China were faced with flinty position. It is very urgent for our enterprises to improve and construct the internal control. With the development of computer and internet technology, China has seen a rapid growth in the enterprise management informationization with core of ERP. But we can see that when the enterprise implements the ERP system, our internal control will be faced with lots of opportunities and challenges. At present, the researches of the enterprise internal control based on ERP have very strong practical senses. It shall help us to improve the internal control status, reduce costs of the internal control, intensify the risk management; it also can imply helpful reference for the improvement of the internal control with ERP system. This paper summarizes the conception, evolvement course and the related theoretical research status of the internal control and ERP by the research production we can see now. It expatiates on the relation between the internal control and ERP, and analyzes the transformations of the internal control that caused by the implement of ERP system. At the point of theoretical view, this paper makes a research for how to construct the enterprise internal control based on ERP system. Started with the research of principle and the basic elements of internal control based on ERP, the paper takes compare and analysis to the framework of internal control based on ERP system and traditional environment, and draws an updated construction pattern for internal control based on ERP. The core of the paper is to make a research for how to construct internal control based on ERP, so that we can improve enterprise operating management effectively, and enhance the enterprise benefit and competition strength. This paper introduces a set of effective internal control system of T Group Inc. when they implement the ERP system. By the method of case analysis, we can easily see the compare of internal control in ERP environment and traditional environment. Based on the compare, the paper makes a detailed analysis and gains the difference and new characteristic of the internal control system based on ERP. From the microcosmic and feasibility point, the purpose of this paper is to imply beneficial use for reference for the enterprises that have put ERP system in practice and prepare to put it in practice, so that they can improve and strengthen their internal control through the implementation of ERP.
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