ERP环境下S油田财务控制体系研究

发布时间：2018-02-26 17:35

本文关键词： 油田企业 ERP 财务控制体系　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：财务控制作为企业内部控制的核心，影响着企业的发展和核心竞争力。ERP是现代企业信息化建设的重要内容，目前正被国内大中型企业广泛应用。随着国际国内市场竞争日益激烈，油田企业越来越多地受制于财务控制问题。同时，油田企业建立的ERP系统对其财务管理产生了一定效果，，但功能并未完全发挥。为此需要对油田企业财务控制进行研究，建立ERP环境下的油田企业财务控制体系，以达到保护企业资产安全、优化企业内部控制，进而增强企业竞争力的目的。本文首先回顾了ERP和财务控制的相关理论与思想，以中石化S油田为例介绍ERP在油田的应用概况，并从全面预算、货币资金、固定资产、财务稽核等方面分析其财务控制现状及存在的问题。其次，阐述了S油田进行财务控制体系设计的必要性，提出财务控制体系设计的目标和原则，探讨财务控制系统的总体设计，进而构建ERP环境下S油田财务控制体系设计的基本框架。再次，论述了ERP环境下S油田财务控制的具体内容设计，包括财务控制的控制目标、控制点和控制措施。最后，提出财务控制体系设计方案的保障措施，包括健全油田企业组织架构，建立相应的财务控制评价机制，规范人员岗位职责、提高财务人员素质，继续优化提升ERP系统功能等，试图为其建设国内一流的油田企业夯实基础，并为我国油田企业信息化建设提供一些参考。
[Abstract]:As the core of enterprise internal control, financial control affects the development of enterprises and core competitiveness. ERP is an important content of modern enterprise information construction. At present, it is widely used by large and medium-sized domestic enterprises. With the increasingly fierce competition in the international and domestic markets, oil field enterprises are more and more subject to financial control problems. At the same time, the ERP system established by oil field enterprises has a certain effect on their financial management. However, the function has not been brought into full play. Therefore, it is necessary to study the financial control of oil field enterprises and establish the financial control system of oil field enterprises under the environment of ERP, in order to protect the safety of enterprises' assets and optimize the internal control of enterprises. And then enhance the purpose of enterprise competitiveness. This paper first reviews the related theories and ideas of ERP and financial control, taking S Oilfield of Sinopec as an example, introduces the application of ERP in oil field, and introduces the application of ERP in oil field from the aspects of total budget, monetary funds, fixed assets, etc. The present situation and existing problems of financial control in S oilfield are analyzed. Secondly, the necessity of designing financial control system in S oil field is expounded, and the objectives and principles of financial control system design are put forward. This paper probes into the overall design of the financial control system, and then constructs the basic frame of the design of the financial control system of S oil field under the environment of ERP. Thirdly, it discusses the specific content design of the financial control system of S oil field under the ERP environment, including the control goal of the financial control. Finally, the paper puts forward the guarantee measures for the design of financial control system, including perfecting the organization structure of oil field enterprises, establishing the corresponding evaluation mechanism of financial control, standardizing the post responsibilities of personnel, and improving the quality of financial personnel. Continue to optimize and enhance the function of ERP system, try to build a first-class oil field enterprises in China to consolidate the foundation, and provide some reference for the information construction of oil field enterprises in China.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.22

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