ERP环境下存货内部控制管理的研究

发布时间：2018-02-27 00:35

本文关键词： 用友ERPU8 存货内部控制实时信息账实相符　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：以互联网络为基础的信息技术和信息产业以惊人的速度改变着人们的生活、工作和商务方式。信息技术的革命给传统产业带来了新的发展机遇，同时也给企业的经营模式、人们的思想观念带来前所未有的冲击：电子商务、虚拟企业经营及全球网络战略等等。这些前所未有的变化也给财务管理提出了新的挑战，传统的财务管理理念已经落后于当今信息时代的步伐，，信息化带给我们会计界的冲击和变化是巨大的，这是我们现代的会计人所共同面对的问题，如何运用计算机来达到财务管理的目的？在会计界，无论是理论上还是实务上都必须面对的问题。将算盘换成了计算器、账本换成了计算机，曾经使很多会计人员不能适应这一变化，原来很多熟练掌握的技能已经失去了用武之地，信息化理论的传播和发展，使许多以前长期使用的会计方法在实际工作中存在着越来越多的挑战。但是，部分国内软件是从开发财务软件起步，传统的会计理论对软件的设计思想还是起着主导作用，比如记账、结账、账账相符、账证相符、账实相符等，管理思想还离不开传统的财务管理方法，主要工作是账务处理，最后生成财务报表，这些报表数据只能反映一个时期企业的经营状况，是到“期末”才能公布的“结果”，不能反映“过程”，又不能做到“实时”性，也不能确认数据的可靠性，因此，不能满足灵活机动的经营决策要求。 ERP在中国的虽经多年的发展，使我国企业的信息化水平得到了质的提高，但在实际应用中，还远不能达到十分理想的状况，比如作为制造业核心的存货控制问题，因为软件或管理方面的原因，财务管理尚达不到账账相符、账实相符的基本要求，信息的实时共享尚未得到解决。笔者通过分析企业ERP实施的实践案例，从存货的对账不相符入手,完善ERP系统构建一个会计上的存货监督控制体系，使企业供应链上的信息真正实现集成，达到信息实时共享，以提高数据信息质量，为达成账实相符的管理目标创造有利条件，为企业的决策部门提供实时、准确的存货信息，在实践的角度给出了可行的方法。
[Abstract]:The information technology and information industry, which is based on the Internet, is changing the way people live, work and business at an amazing speed. The revolution of information technology has brought new development opportunities to the traditional industries as well as the business models of enterprises. People's ideas have brought unprecedented impact: electronic commerce, virtual enterprise management and global network strategy. These unprecedented changes have also posed new challenges to financial management. The traditional concept of financial management has lagged behind the pace of the information age. The impact and changes brought by informatization to our accounting field are enormous, which is a common problem that our modern accountants are facing. How to use the computer to achieve the purpose of financial management? In the accounting field, both theoretically and practically must face the problem. The abacus was replaced by a calculator, and the account book was replaced by a computer, which once made many accountants unable to adapt to this change. Many skilled skills had already lost the opportunity to exert their talents, and the spread and development of information theory. Many accounting methods used for a long time have more and more challenges in practice. However, part of domestic software starts from the development of financial software, and traditional accounting theory still plays a leading role in the design of software. For example, keeping accounts, closing accounts, matching accounts with accounts, matching accounts with evidence, matching accounts with facts, etc., the management idea is still inseparable from the traditional financial management methods. The main work is to handle accounts and finally generate financial statements. These report data can only reflect the operating status of the enterprise in a certain period of time. They are "results" that can only be published at the end of the period, do not reflect the "process", can not be "real-time" and can not confirm the reliability of the data. Can not meet flexible and flexible business decision-making requirements. Although the development of ERP in China for many years has improved the informationization level of our country's enterprises qualitatively, but in the practical application, it is far from reaching the very ideal condition, such as the inventory control problem, which is the core of the manufacturing industry. Because of the reason of software or management, the financial management can not meet the basic requirements of accounting and accounting matching, and the real-time sharing of information has not been solved. Based on the analysis of the practical cases of ERP implementation in enterprises, the author starts with the inventory reconciliation, and consummates the ERP system to construct an inventory supervision and control system in accounting, so that the information in the enterprise supply chain can be truly integrated. To achieve real-time information sharing, to improve the quality of data and information, to create favorable conditions for achieving the objective of management, to provide real-time and accurate inventory information for the decision-making departments of enterprises, and to provide a feasible method from the practical point of view.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F275;F270.7

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