国网辽宁电科院ERP系统应用中内部控制案例研究

发布时间：2018-01-08 01:32

本文关键词：国网辽宁电科院ERP系统应用中内部控制案例研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：在信息化浪潮席卷全球的背景下,企业的生产经营活动也正经历着显著的变化。ERP作为企业信息化建设的重要组成部分,对企业的业务流程、组织结构、管理制度等多方面产生了深刻的影响。ERP系统的广泛应用使得企业必须重新审视自身所面临的内外部风险，而作为风险管理的重要手段，以往的内部控制政策和程序渐渐不能适应快速发展的企业需要,构建一种全新的内部控制模式十分迫切,从而充分发挥风险管理的功能,促进企业在激烈的竞争中不断发展。国家电网公司是国有大型骨干企业，承担着电力供应和服务的重大使命。目前，高度发展的市场经济促使大型国有企业不断转型升级，注重内部的管理和控制,降低成本,增强竞争力。作为资产和技术密集型企业，国家电网公司坚持以信息化带动生产和管理的运行，引进了国际先进的ERP管理方法。然而，在ERP系统的使用过程中，公司内部控制在新环境下的适应和匹配就成为亟待解决的难题。论文以国家电网下属单位国网辽宁电科院为例，采用文献研究、定性的研究方法，文字配以图表的表达形式，研究其在ERP系统中内部控制的问题。论文分为四个部分：绪论部分主要介绍论文的研究背景和目的，，提出需要研究的问题；第一章阐述国网辽宁电科院的背景、ERP的应用情况和内部控制的现状，重点描述内部控制过程中的四个典型案例；第二章在对ERP管理思想和内部控制理论等进行综述的基础上，分析案例中出现的四个方面问题，剖析ERP系统中内部控制问题产生的原因，主要是ERP软件技术风险控制不到位、ERP内控制度和控制流程不规范、ERP操作授权和监控不健全以及ERP职工素质控制不完善；第三章归纳总结内部控制存在的问题与成因，进而从加强ERP软件技术风险控制、用ERP强化内控制度约束力并细化控制流程、健全ERP操作的授权和监督控制以及完善ERP职工素质控制办法等四个方面提出改进的对策和建议。
[Abstract]:In the information technology wave sweeping the globe in the background, the production and business activities of enterprises are experiencing significant changes in.ERP as an important part of enterprise information construction, the enterprise business process, organization structure, management system and other aspects have had a profound impact in.ERP system is widely applied to make enterprises must re-examine their faces the internal and external risk, and as an important means of risk management, internal control policies and procedures in the past can not adapt to the rapid development of enterprises need to construct a new mode of internal control is very urgent, so as to give full play to the functions of risk management, promote the development of the enterprise in the fierce competition.
Power Grid Corp is a large state-owned backbone enterprises, the important mission of bear power supply and service. At present, the development of market economy to promote large-scale state-owned enterprises to continuously upgrade, pay attention to internal management and control, reduce costs, enhance competitiveness. As the capital intensive and technology intensive enterprises, the national Power Grid Corp adhere to information technology to stimulate production and management operation, the introduction of ERP international advanced management methods. However, in the process of using ERP system, and adapt to the internal control of the company, in the new environment has become an urgent problem.
Based on the national grid units under the national network of Liaoning Electric Power Research Institute as an example, using literature research, qualitative research methods, text with the expression chart, the research of internal control in the ERP system. The thesis is divided into four parts: the introduction part mainly introduces the research background and purpose, research suggests the first chapter describes the background of the problem; the national network of Liaoning Electric Power Research Institute, ERP application and current situation of internal control, describes four typical cases in the process of internal control; the second chapter in the review of ERP management theory and internal control theory, four problems appeared in the analysis of the case. Causes of the problems of internal control in the ERP system, ERP is the main software technology risk control is not in place, the internal control system and ERP control procedures, ERP operating authority and control is not perfect and the ERP staff Quality control is not perfect; the third chapter summarizes the internal control problems and causes, and strengthen risk control technology from ERP software, using ERP to strengthen internal control system of binding and refinement of the control process, put forward the countermeasures and suggestions to improve the authorization and supervision control of ERP operation and improve the sound quality of the staff and workers of ERP control method in four aspects.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7;F270.7

【参考文献】