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论文编号：	818
作者编号：	2220060657
上传时间：	2008/6/25 16:17:32
中文题目：	ERP环境下合并财务报表编制研究
英文题目：	research about preparing conso
指导老师：	陆宇建
中文关键字：	合并报表 企业资源计划 一体化
英文关键字：	Consolidated Financial Stateme
中文摘要：	20世纪以来，随着世界范围企业集团化进程的加快，以及各方面对财务信息需求的日益增强，如何通过单个企业个别会计报表的科学合并，以真实、全面、及时地反映企业集团在整体上的全貌成为国际会计界深入研究探索的重要课题之一。从微观上说编制合并财务报告成为集团企业财务部门最重要的业务之一，上市公司对外需要按照监管机构的要求必须定期披露合并报表、附注及关联交易信息，对内需要满足集团业务管理的需要，然而，对于很多上市公司而言，要及时、准确的编制所需要的合并财务报告并非易事，特别是对所属子公司众多，业务复杂交易量巨大且行业性质、会计核算的差异甚大的上市公司，由于合并财务报表编制基础、过程处理、方法使用、程序繁琐等诸多方面的特殊性，对于满足公开披露的会计信息应该具有完整性、相关性、可靠性、可比性提出了挑战。 首先本文论述了合并财务报表基础理论，分析了编制合并报表的目的、意义并且探讨了单体报表与合并报表的差异，提出集团企业运用ERP软件进行报表编制的现实必要性。其次，以“2006版会计准则下”为基础，阐述合并财务报表的范围与基本流程，然后，通过对ERP环境下的合并报表编制进行探讨与分析，重点论述ERP实质上是一个基于事件驱动的信息集成系统，集团企业管理好关联交易、内部交易是编制合并财务报告的关键。最后，以案例的方式，运用前述理论对上海宝钢国际经济贸易有限公司运用自行开发的ERP软件及数据挖掘工具进行合并报表管理的流程及方法进行分析，并得出相关结论。 本文通过研究运用新会计准则编制合并财务报表中所遵循的合并理念与标准，分析ERP环境下的管理思想及数据挖掘工具等信息化技术手段，实现企业集团关联交易管理、内部交易的准确抵销与对帐，结合集团企业对合并财务数据的信息需求，力求探索一种比较优秀的解决方案，为集团企业优质高效的对外提供法定合并报表、对内编制合并管理报表提供借鉴。
英文摘要：	From the 20th century, as worldwide enterprise collectivization process accelerating and the growing requirements as to financial information from every aspect, how to represent overview of an enterprise group panorama factually and wholly through consolidating individual financial statement accurately of one company becomes an important subject which international accountancy circle would study and explore. From microcosmic view, preparing consolidated financial statement has been one of the most important function department in enterprise group. Not only do the listed companies need to disclose regularly the consolidated financial statement, annotation and concerned transaction information according governance authority requirements to outside world, but also meet the needs of business management within group. However, it is difficult for listed company to prepare the consolidated financial statement timely and accurately especially for which is with numerous subsidiary, complicated business, vast transaction and very large difference of industry character and accounting. It challenge integrality, relativity, reliability and comparability of satisfying disclosed financial information, because of consolidated financial statement with particularity on financial statement preparing base, processing, method employing, fussy procedure and so on. Firstly, this dissertation focuses on discussing the basic theory of consolidated financial statement, analyzing purpose and signification, discussing the difference between separate financial statement and consolidated financial statement and putting forward the realistic necessity of enterprise group employing ERP software to prepare financial statement. Secondly, it is to expatiate the scale and basic process of consolidated financial statement under “accounting standard” in 2006 version. Then, it emphasizes that ERP software is only information integration system basing event-driven and how group to supervise concerned transaction and internal transaction is the key of preparing consolidated financial statement, through investigating and analyzing preparing statement under ERP environment. Finally, this dissertation is to employ foregoing theory to analyze a case, which Shanghai Bao Steel International Trade Company exerted ERP software developed by itself and commercial data-mining tool supervision consolidated financial statement process, and draw correlative conclusion. This dissertation is mainly tries to explore an excellent solution to offer a reference of external statutory consolidated financial statement disclosed and internal management statement for enterprise groups through researching ideas and standard of new “China Accounting Standards” for them to prepare working practice, analyzing management idea of ERP software and informatization instrument (such as data mining, and so on) to realize accurate internal and concerned transaction elimination, and combe the information requirement of preparing group financial statement.
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