Z供电公司ERP环境下内部控制研究

发布时间：2018-01-12 18:06

本文关键词：Z供电公司ERP环境下内部控制研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：内部控制作为企业加强内部管理的一种手段,能够科学有效规范企业会计行为,保证会计信息准确,企业资产安全,促进企业经济效益的不断提高。ERP系统的应用,给企业管理上带来了思想的革新和技术的革命,为企业注入了新的动力。电力企业作为国家基础性行业,与百姓生活密不可分,对我国经济发展也是举足轻重。在新政治环境下,市场经济不断深入,电力企业终将告别目前的垄断地位。如何适应“经济新常态”,推动电力企业信息化、精益化管理是目前发展中所面临的紧迫问题。薄弱的内部控制是近年来电力企业资产流失的最大原因,更导致了一些贪污腐败案件的产生,电力企业要想改变经营状况,增加企业整体竞争力,势必要将内部控制体系加以完善和改革。目前,虽然电力企业普遍引进了ERP,但多数仍然存在着内部控制体系与信息管理技术相脱节的状况,如何在ERP系统下完善企业的内部控制建设是其需解决的关键问题。本文以Z供电公司为例,以国内外优秀内部控制理论为基础,采用规范研究以及案例分析的方法,将理论与实际进行充分结合。文章共分为五个部分,第一部分为引言,对研究的背景、方法、内容、意义做了简单的阐述。第二部分是对ERP系统及内部控制的概念进行了界定,介绍了内部控制的基本要素与原则,并对ERP系统与内部控制关系进行了分析。第三部分是以国家电网Z供电公司内部控制的实施情况作为案例,对ERP实施前后情况进行概述,并分析研究ERP系统实施后内部控制所面临的问题。第四部分,从Z公司内部控制的实际情况出发,得出一套行之有效的ERP环境下的优化措施。第五部分为结束段,对全文内容进行简单归纳。ERP作为一项现代信息技术工程,实质却是管理工程,把科学的管理理念、流程、方法,通过先进的技术加以融合,运用到企业管理中,以期达到科学管理的目的。ERP系统的应用,给电力企业内部控制创造了全新的技术平台,实现了资源的共享与优化配置,更好的完善事前、事中、事后管理控制,实现经营过程的全程监督,使电力企业由粗放式走向精细化的管理模式,最终提高企业经济效益。
[Abstract]:As a means of strengthening internal management, internal control can scientifically and effectively standardize enterprise accounting behavior, ensure the accuracy of accounting information, and ensure the safety of enterprise assets. To promote the continuous improvement of enterprise economic benefits the application of ERP system has brought the innovation of ideas and technological revolution to the enterprise management and injected new power into the enterprise. The electric power enterprise as the basic industry of the country. In the new political environment, the market economy continues to deepen, the electric power enterprise will say goodbye to the present monopoly position, how to adapt to "the new normal state of economy". It is an urgent problem to promote the informatization and lean management of electric power enterprises. Weak internal control is the biggest reason for the loss of power enterprises' assets in recent years. It has led to some corruption cases, electric power enterprises want to change the operating conditions, increase the overall competitiveness of enterprises, it is necessary to improve and reform the internal control system. Although ERP is generally introduced into electric power enterprises, most of them still have the situation that the internal control system is out of step with the information management technology. How to perfect the construction of internal control in ERP system is the key problem to be solved. This paper takes Z power supply company as an example and bases on the excellent internal control theory at home and abroad. The article is divided into five parts: the first part is the introduction, the background, method and content of the research. The second part defines the concept of ERP system and internal control, and introduces the basic elements and principles of internal control. And the relationship between ERP system and internal control is analyzed. The third part is taking the implementation of internal control of State Grid Z Power supply Company as a case to summarize the situation before and after the implementation of ERP. And analyzes the ERP system after the implementation of internal control problems faced. 4th part, starting from the actual situation of Z company internal control. Get a set of effective optimization measures under the environment of ERP. Part 5th is the end of the section, the full text of the content of a simple induction. ERP as a modern information technology project, but the essence is management engineering. Scientific management concepts, processes, methods, through advanced technology to be integrated into the enterprise management, in order to achieve the purpose of scientific management. ERP system application. To create a new technology platform for the internal control of electric power enterprises, to achieve the sharing and optimal allocation of resources, to better improve the management control in advance, in the event and afterwards, to achieve the full supervision of the business process. Power enterprises from extensive to refined management mode, and ultimately improve the economic benefits of enterprises.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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