ERP环境下上海方正公司内部控制研究
发布时间：2018-08-27 11:28
【摘要】：摘要：内部控制是社会经济发展到一定阶段的产物,作为加强企业内部管理的重要手段和方法,越来越受到社会各方面的关注和重视。信息技术尤其是ERP的诞生为企业构筑良好的内部控制创造了条件,然而,实践结果却是效果欠佳。因此,本文以ERP环境下上海方正公司内部控制为研究对象,先阐述ERP相关理论和内部控制基本理论,在对上海方正公司内部控制现状进行分析的基础上,通过问卷调查,剖析上海方正公司内部控制存在的问题,包括内部控制环境发展滞后、风险意识淡薄、采购与付款存在的问题、销售与收款存在的问题以及监控机制缺乏有效性。针对问题分析形成原因,试图综合运用ERP相关知识,对上海方正公司的内部控制环境、风险评估、采购与付款控制、销售与收款控制体系以及监控进行优化。本文研究目的在于：通过研究和分析上海方正公司内部控制中存在的问题,应用ERP理论和内部控制理论,提出在ERP环境下企业内部控制的具体优化措施,对企业完善内部控制具有借鉴意义。
[Abstract]:Absrtact: internal control is the product of the development of social economy. As an important means and method to strengthen the internal management of enterprises, it has been paid more and more attention to by all aspects of society. The birth of information technology, especially ERP, creates conditions for enterprises to build good internal control. Therefore, this paper takes the internal control of Shanghai Fangzheng Company under the environment of ERP as the research object, first expounds the relevant theory of ERP and the basic theory of internal control, on the basis of analyzing the present situation of the internal control of Shanghai Fangzheng Company, through the questionnaire survey. This paper analyzes the problems existing in the internal control of Shanghai Fangzheng Company, including the lagging development of the internal control environment, the weak risk consciousness, the problems existing in purchasing and payment, the problems existing in sales and receipts, and the lack of effectiveness of the monitoring mechanism. Aiming at the cause of problem analysis, this paper attempts to optimize the internal control environment, risk assessment, purchase and payment control, sales and collection control system and monitoring of Shanghai Fangzheng Company by using relevant knowledge of ERP. The purpose of this paper is to study and analyze the problems existing in the internal control of Shanghai Fangzheng Company, apply the theory of ERP and the theory of internal control, and put forward the concrete optimization measures of the internal control of the enterprise under the environment of ERP. For enterprises to improve internal control has reference significance.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F270.7;F275
本文编号：2207136
[Abstract]:Absrtact: internal control is the product of the development of social economy. As an important means and method to strengthen the internal management of enterprises, it has been paid more and more attention to by all aspects of society. The birth of information technology, especially ERP, creates conditions for enterprises to build good internal control. Therefore, this paper takes the internal control of Shanghai Fangzheng Company under the environment of ERP as the research object, first expounds the relevant theory of ERP and the basic theory of internal control, on the basis of analyzing the present situation of the internal control of Shanghai Fangzheng Company, through the questionnaire survey. This paper analyzes the problems existing in the internal control of Shanghai Fangzheng Company, including the lagging development of the internal control environment, the weak risk consciousness, the problems existing in purchasing and payment, the problems existing in sales and receipts, and the lack of effectiveness of the monitoring mechanism. Aiming at the cause of problem analysis, this paper attempts to optimize the internal control environment, risk assessment, purchase and payment control, sales and collection control system and monitoring of Shanghai Fangzheng Company by using relevant knowledge of ERP. The purpose of this paper is to study and analyze the problems existing in the internal control of Shanghai Fangzheng Company, apply the theory of ERP and the theory of internal control, and put forward the concrete optimization measures of the internal control of the enterprise under the environment of ERP. For enterprises to improve internal control has reference significance.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F270.7;F275
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