胜利油田ERP环境下的财务内部控制评价研究

发布时间：2018-03-22 19:26

本文选题：财务内部控制评价　切入点：ERP　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】：财务风险作为企业经营管理过程中必须面对的现实问题，一旦发生可能导致非常严重的后果。内部控制是企业风险管理的必要环节，能够帮助管理者及时发现财务管理方面的问题，有效规避财务风险，为企业实现经营目标提供可靠的保障。通过对企业的财务内部控制进行科学合理的评价，可以全面了解企业的会计核算体系、深入挖掘内部控制弊端、有效完善内部审计政策。在信息化时代背景下，选取ERP信息管理系统为研究切入点，以油田企业为研究主体，通过具体介绍胜利油田在ERP环境下的财务内控设计，认为其ERP系统基本涵盖了企业内部控制应有的五大控制措施，即不相容职务分离控制、授权审批控制、会计系统控制、财务安全控制和预算控制。借鉴工作底稿法，通过构建企业ERP环境下的内控指数评价体系，为胜利油田现有的内控制度进行测评，探讨ERP系统的实施应用对油田企业在财务视角下的内控建设所发挥的作用与影响。测评结果显示胜利油田ERP环境下的财务内控综合分值约为81.9%，说明其内部控制可信程度较高，综合评价为优良，认为胜利油田实施ERP系统后对企业的财务内控建设起到了积极的作用，已达到管理需求精细化、在线监控实时化、管理系统一体化的要求。但在测评过程中也发现，胜利油田ERP环境下的财务内部控制并不是完美的，还存在对风险的控制能力较弱、与油田特征结合程度较低、岗位职责变更的管控流程不严密、对员工培训力度不强等不足之处，针对这四大问题，进行了成因分析并提出相应的解决对策，，认为应建立风险评估机制、整合油田信息系统、建立权限管理体系、开展员工学习培训，从而让ERP系统发挥其应用的作用与职能，为加强企业在财务视角下的内部控制建设做出更大的贡献。
[Abstract]:Financial risk, as a realistic problem that must be faced in the course of enterprise management, may lead to very serious consequences once it occurs. Internal control is the necessary link of enterprise risk management. It can help managers find financial management problems in time, avoid financial risks effectively, and provide reliable guarantee for enterprises to achieve their business objectives. Through the scientific and reasonable evaluation of the internal financial control of enterprises, We can fully understand the accounting system of enterprises, dig into the drawbacks of internal control, and improve the internal audit policy effectively. Under the background of information age, ERP information management system is selected as the starting point of research, taking oilfield enterprises as the main research body, and the financial internal control design of Shengli Oilfield under ERP environment is introduced concretely. It is considered that its ERP system basically covers five control measures of internal control of enterprises, namely incompatible job separation control, authorization approval control, accounting system control, financial security control and budget control. By constructing the evaluation system of internal control index under the environment of ERP, the existing internal control system in Shengli Oilfield is evaluated. This paper probes into the effect and influence of the implementation and application of ERP system on the internal control construction of oil field enterprises from the financial angle of view. The results show that the comprehensive score of financial internal control in Shengli Oilfield under ERP environment is about 81.9, which indicates that the degree of credibility of internal control is high. The comprehensive evaluation is excellent. After the implementation of ERP system in Shengli Oilfield, it has played a positive role in the financial internal control construction of enterprises, and has achieved the fine management requirements and real-time on-line monitoring. However, in the process of evaluation and evaluation, it is found that the financial internal control in Shengli Oilfield under ERP environment is not perfect, and the risk control ability is weak, and the degree of combination with oilfield characteristics is low. The management and control process of the post responsibility change is not strict, and the staff training is not strong and so on. In view of these four major problems, this paper analyzes the causes and puts forward the corresponding countermeasures, and thinks that the risk assessment mechanism should be established, and the oilfield information system should be integrated. The establishment of authority management system, the development of staff learning and training, so that the ERP system to play its role and function, to strengthen the financial perspective of the internal control of enterprises to make a greater contribution.
【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】：F426.22;F270.7;F406.7

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