基于ERP环境下的中国太平内部控制研究

发布时间：2018-03-11 04:34

本文选题：ERP环境　切入点：内部控制　出处：《北京交通大学》2016年硕士论文　论文类型：学位论文

【摘要】：ERP在我国经历了34年的发展,如今开始向战略目标、企业文化、经营理念等元素靠拢。在其优点越来越受到管理人员的青睐的同时,ERP的发展也给企业的内部控制带来了不可忽视的风险。截至2015年,我国保费收入达到2.4万亿元,已经成为全球第三大保险市场。其中,中国太平凭借自身央企的地位,跨国经营的理念和四千亿的总资产,成为其中的代表。2004年,中国太平旗下太平人寿的ERP系统正式上线运行,由此拉开了ERP系统在中国太平建立和完善的序幕。2013年中国太平在集团内部基本建立完成了ERP系统,时至今日其覆盖与集成的程度愈发完善。但是在健全ERP,完善内部控制制度的道路上,中国太平还需要不断探索前进。本文通过层次分析法和案例调查法,结合《保险年鉴》等保险行业资料,以及中国太平近五年来的年度报告和其他内部资料,首先以ERP环境下对于中国太平的内部控制调研为基础,结合层次分析法(AHP)评价中国太平的内部控制体系。其次以COSO五要素为线索,结合本人工作经历,分析ERP环境下中国太平内部控制的细节,提出问题。然后利用财产保险车险案例和人身保险销售误导案例,突出体现控制活动中理赔环节和销售环节的内部控制的缺失。最后对于以上分析提出合理化建议。全文始终以COSO五要素为线索,结合计算机审计原理,从各个方面研究ERP环境下中国太平的内部控制,总结中国太平在ERP完善过程中的管理经验。希望能对公司提升管理水平和合规经营起到进一步的推动作用。
[Abstract]:ERP has experienced 34 years of development in our country, and now it has begun to move towards strategic goals, corporate culture, The management idea and other elements converge. While its advantages are more and more favored by the managers, the development of ERP also brings the enterprise internal control risks that can not be ignored. By 2015, the premium income of our country has reached 2.4 trillion yuan. Has become the third largest insurance market in the world. Among them, China Taiping, with its own status as a central enterprise, the concept of transnational operation and the total assets of 400 billion, became a representative of it. In 2004, The ERP system of China Taiping Life Insurance Company was officially put into operation, which opened the prelude to the establishment and improvement of the ERP system in China Taiping. In 2013, China Taiping basically established and completed the ERP system within the Group. Today, the degree of coverage and integration is becoming more and more perfect. But on the road of perfecting ERP and perfecting internal control system, China Peace still needs to explore and advance continuously. Combined with the insurance industry data such as the Insurance Yearbook, and the annual report and other internal data of China Peace in the past five years, the first place is based on the research on the internal control of Taiping in China under the ERP environment. Combined with the Analytic hierarchy process (AHP) to evaluate the internal control system of China Peace. Secondly, taking the five elements of COSO as the clue and combining my work experience, this paper analyzes the details of the internal control of China Peace in the ERP environment. Ask questions. Then use property insurance car insurance cases and personal insurance sales misguided cases, It highlights the lack of internal control of claims and sales links in control activities. Finally, some reasonable suggestions are put forward for the above analysis. The full text always takes the five elements of COSO as the clue and combines with the principle of computer audit. This paper studies the internal control of China Peace in the environment of ERP, summarizes the management experience of China Peace in the process of ERP perfection, and hopes to further promote the management level and compliance management of the company.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.3;F840.4

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