论ERP系统中财务系统在国内的有效使用

发布时间：2018-05-10 23:30

本文选题：财务系统 + ERP系统　；参考：《西南财经大学》2013年硕士论文

【摘要】：ERP系统是企业资源计划系统的简称。该系统可以整合企业各业务模块的主要功能,便于管理层实施高效企业运营。但中国企业在ERP系统实施中偏离目标而陷入混沌状态的比比皆是,实施层面的具体案例较缺乏。究竟应如何在国内环境中有效运用ERP系统?本文主要从实践应用角度对ERP系统实施原理进行目标缩放,从财务视角出发以财务系统作为核心模块进行替代,然后从工作标准化进行分析,找到影响因素“财务信息传递速度”,最终初步得出“优化流程判断”这一理论简化且易于实践的ERP系统实施方向。接着本文通过对华润燃气集团上线相关系统前后发生的具体情况进行叙述,运用该理论进行分析并评价优劣,再以经济学原理进行适度补充。尽可能从理论联系实际的角度对于ERP系统实施进行讲解,希望为国内企业带来一定启示。在中国企业ERP系统实施中,财务系统实施最为关键。财务系统独立性较强,基于财务指标的企业业绩评价最容易实现,相对成本最低,故财务模块作为核心凌驾于其他业务之上,是ERP系统使用中最重要的方面。从实际实施情况上讲,中国企业也普遍会优先使用财务系统作为实施ERP系统的切入点。财务系统良好运行的关键是标准化。财务系统分为核算系统和合并报表系统,前者系统开发基本成熟但后者相对薄弱,对于财务指标报告使用有一定影响。问题解决方法就是参照快餐行业进行标准化处理,提高财务信息传递速度。提高财务信息传递速度的核心是减少流程判断。在实际的财务信息传递中,财务信息传递速度比质量更为重要(满足前提时),并且可以对财务信息质量进行单向转化。而影响财务信息传递速度的关键就是优化流程判断,流程判断的存在与否是主要因素,而其是否简化是次要因素,总有流程判断因重要而无法消除。对华润燃气集团实施ERP系统情况进行描述,分系统上线前、合并报表系统上线、核算系统和其他系统上线补充三个阶段,对相关情况进行分析,评价其实施中的得失。本文从简易操作的思路对ERP系统实施进行了论述,对实施中的关键问题进行了分析和评价,提供的案例也为国内企业确定相关工作量和实施进程表提供了参照。本文所述的ERP系统,在很大程度上受制于以往财务系统建立的思路,即以财务信息作为主要对象进行管理,整体流程偏重于财务信息流转,未提出更为崭新的方向做探讨。另外研究案例局限于某集团内部,其代表性并不足够突出。
[Abstract]:ERP system is the abbreviation of ERP system. The system can integrate the main functions of the business modules, and facilitate the management to implement efficient business operations. However, Chinese enterprises in the implementation of ERP system deviate from the target and fall into a chaotic state everywhere, the implementation level of specific cases are relatively scarce. How to effectively use the ERP system in the domestic environment? This paper aims to scale the implementation principle of ERP system from the perspective of practice and application, replace it with financial system as the core module from the perspective of finance, and then analyze the work standardization. This paper finds out the influence factor "financial information transfer speed", and finally comes to the direction of ERP system which is simple and easy to practice. Then this paper describes the specific situation of China Resources Gas Group before and after the relevant system, using the theory to analyze and evaluate the merits and demerits, and then the economic principles of appropriate supplement. As far as possible from the perspective of theory and practice to explain the implementation of the ERP system, hoping to bring some enlightenment to domestic enterprises. In the Chinese enterprise ERP system implementation, the financial system implementation is the most critical. The financial system is independent, the enterprise performance evaluation based on the financial index is the easiest to realize, and the relative cost is the lowest, so the financial module is the most important aspect in the use of ERP system. In practice, Chinese enterprises also give priority to the use of financial system as the entry point for the implementation of ERP system. The key to a sound financial system is standardization. The financial system is divided into accounting system and consolidated report system. The former system is basically mature but the latter is relatively weak, which has a certain influence on the use of financial index report. The solution is to refer to the fast food industry for standardized processing, improve the speed of financial information transmission. The core of improving the speed of financial information transmission is to reduce process judgment. In the actual financial information transmission, the speed of financial information transmission is more important than the quality. The key to affect the speed of financial information transmission is to optimize the process judgment, the existence of process judgment is the main factor, and whether its simplification is a secondary factor, there is always important process judgment can not be eliminated. This paper describes the implementation of ERP system in China Resources Gas Group. Before the sub-system goes on line, the combined report system goes on line, the accounting system and other systems are added to the line, and the relevant situation is analyzed to evaluate the gains and losses in the implementation. This paper discusses the implementation of ERP system from the view of simple operation, analyzes and evaluates the key problems in the implementation, and provides a reference for domestic enterprises to determine the relevant workload and implementation schedule. The ERP system described in this paper is limited to a great extent by the idea of the previous financial system, that is, the financial information is the main object of management, the overall process is focused on the flow of financial information, and no new direction has been put forward to discuss it. In addition, the case study is limited to a group, its representativeness is not enough outstanding.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232;F275

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