SAP环境下宁波时代公司销售业务内部控制改进研究

发布时间：2018-05-13 09:34

本文选题：宁波时代公司 + SAP环境　；参考：《湖南大学》2013年硕士论文

【摘要】：在当今信息化时代，随着现代的信息管理系统ERP的应用，各业务流程的每个步骤都逐渐清晰化、制衡化、协调化。SAP作为ERP应用最为广泛的管理系统，在诸多方面影响着企业包括销售环节在内的诸多流程。销售环节是企业经营活动的重要组成部分，在企业的日常经营活动中发挥着不可替代的重要作用。但是，，目前很大一部分企业的销售环节的内部控制流程存在着重大缺陷，导致销售环节缺乏相应的规范，由销售诱发贪污、贿赂、腐败等现象不胜枚举。内部控制是随着企业加强内部管理和满足对外社会需求的过程中逐步产生并发展起来的，其体现了自我检查、自我约束、自我制衡以及自我调整的发展模式。在企业信息化的环境下，传统的销售环节内部控制制度已经不能满足企业发展的需求。因此，在现代信息化管理模式下，建立与信息化环境相适应的销售环节内部控制制度，不仅能实现销售环节内部控制的效用，而且能减少了销售环节内部控制的风险，使得企业能够实现利益的最大化。鉴于此，本文对SAP环境下宁波时代销售业务内部控制改进进行研究。本文首先从萨班斯法案引发出对企业内部控制的思考，在内部控制的相关理论的基础上，具体分析宁波时代内部控制中销售业务的现状，发现其内部控制存在的缺陷和不足，并指出存在的问题及其原因；然后结合宁波时代企业具体环境和企业业务性质，对销售业务的具体控制点进行改进，以完善宁波时代公司的风险控制，最后，提出了相应的实施保障措施，以保障SAP环境下宁波时代销售业务内部控制改进的实现。
[Abstract]:In the modern information age, with the application of the modern information management system ERP, every step of the business process is gradually clear, balanced and balanced, and coordinated.SAP is the most widely used management system of the ERP application, which affects many processes including the sales link in many aspects. The sales link is the importance of the business operation. The component part plays an irreplaceable and irreplaceable role in the daily operation of the enterprise. However, there are major defects in the internal control process of a large part of the enterprise's sales link, which leads to the lack of corresponding standard in the sales link, and the phenomenon of corruption, bribery, corruption and so on is innumerable.
Internal control is gradually produced and developed in the process of enterprise strengthening internal management and meeting the needs of foreign society. It embodies the development model of self-examination, self-restraint, self balance and self adjustment. Under the environment of enterprise information, the traditional internal control system of sales links can not meet the development of enterprises. Therefore, in the modern information management model, the establishment of the internal control system of the sales link which adapts to the information environment can not only realize the utility of the internal control of the sales link, but also reduce the risk of the internal control of the sales link, so that the enterprise can maximize the benefit.
In view of this, this paper studies the improvement of the internal control of Ningbo era sales business under the environment of SAP. This article first starts with the thinking of the internal control of the enterprise from the Sarbanes act. On the basis of the relevant theories of internal control, this paper analyzes the current situation of the sales business in the internal control of the times of Ningbo, and finds the defects in the internal control of the internal control. The problems and their reasons are pointed out, and then the specific control points of the sales business are improved in accordance with the specific environment and business nature of the enterprises in Ningbo, in order to improve the risk control of the Time Inc in Ningbo. Finally, the corresponding implementation guarantee measures are put forward so as to guarantee the internal control of the sales business in the times of Ningbo under the SAP environment. The realization of the system improvement.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6

【参考文献】