本文關(guān)鍵詞：Z供電公司ERP環(huán)境下內(nèi)部控制研究　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 電力企業(yè) ERP系統(tǒng) 內(nèi)部控制

【摘要】：內(nèi)部控制作為企業(yè)加強內(nèi)部管理的一種手段,能夠科學(xué)有效規(guī)范企業(yè)會計行為,保證會計信息準確,企業(yè)資產(chǎn)安全,促進企業(yè)經(jīng)濟效益的不斷提高。ERP系統(tǒng)的應(yīng)用,給企業(yè)管理上帶來了思想的革新和技術(shù)的革命,為企業(yè)注入了新的動力。電力企業(yè)作為國家基礎(chǔ)性行業(yè),與百姓生活密不可分,對我國經(jīng)濟發(fā)展也是舉足輕重。在新政治環(huán)境下,市場經(jīng)濟不斷深入,電力企業(yè)終將告別目前的壟斷地位。如何適應(yīng)“經(jīng)濟新常態(tài)”,推動電力企業(yè)信息化、精益化管理是目前發(fā)展中所面臨的緊迫問題。薄弱的內(nèi)部控制是近年來電力企業(yè)資產(chǎn)流失的最大原因,更導(dǎo)致了一些貪污腐敗案件的產(chǎn)生,電力企業(yè)要想改變經(jīng)營狀況,增加企業(yè)整體競爭力,勢必要將內(nèi)部控制體系加以完善和改革。目前,雖然電力企業(yè)普遍引進了ERP,但多數(shù)仍然存在著內(nèi)部控制體系與信息管理技術(shù)相脫節(jié)的狀況,如何在ERP系統(tǒng)下完善企業(yè)的內(nèi)部控制建設(shè)是其需解決的關(guān)鍵問題。本文以Z供電公司為例,以國內(nèi)外優(yōu)秀內(nèi)部控制理論為基礎(chǔ),采用規(guī)范研究以及案例分析的方法,將理論與實際進行充分結(jié)合。文章共分為五個部分,第一部分為引言,對研究的背景、方法、內(nèi)容、意義做了簡單的闡述。第二部分是對ERP系統(tǒng)及內(nèi)部控制的概念進行了界定,介紹了內(nèi)部控制的基本要素與原則,并對ERP系統(tǒng)與內(nèi)部控制關(guān)系進行了分析。第三部分是以國家電網(wǎng)Z供電公司內(nèi)部控制的實施情況作為案例,對ERP實施前后情況進行概述,并分析研究ERP系統(tǒng)實施后內(nèi)部控制所面臨的問題。第四部分,從Z公司內(nèi)部控制的實際情況出發(fā),得出一套行之有效的ERP環(huán)境下的優(yōu)化措施。第五部分為結(jié)束段,對全文內(nèi)容進行簡單歸納。ERP作為一項現(xiàn)代信息技術(shù)工程,實質(zhì)卻是管理工程,把科學(xué)的管理理念、流程、方法,通過先進的技術(shù)加以融合,運用到企業(yè)管理中,以期達到科學(xué)管理的目的。ERP系統(tǒng)的應(yīng)用,給電力企業(yè)內(nèi)部控制創(chuàng)造了全新的技術(shù)平臺,實現(xiàn)了資源的共享與優(yōu)化配置,更好的完善事前、事中、事后管理控制,實現(xiàn)經(jīng)營過程的全程監(jiān)督,使電力企業(yè)由粗放式走向精細化的管理模式,最終提高企業(yè)經(jīng)濟效益。
[Abstract]:As a means of strengthening internal management, internal control can scientifically and effectively standardize enterprise accounting behavior, ensure the accuracy of accounting information, and ensure the safety of enterprise assets. To promote the continuous improvement of enterprise economic benefits the application of ERP system has brought the innovation of ideas and technological revolution to the enterprise management and injected new power into the enterprise. The electric power enterprise as the basic industry of the country. In the new political environment, the market economy continues to deepen, the electric power enterprise will say goodbye to the present monopoly position, how to adapt to "the new normal state of economy". It is an urgent problem to promote the informatization and lean management of electric power enterprises. Weak internal control is the biggest reason for the loss of power enterprises' assets in recent years. It has led to some corruption cases, electric power enterprises want to change the operating conditions, increase the overall competitiveness of enterprises, it is necessary to improve and reform the internal control system. Although ERP is generally introduced into electric power enterprises, most of them still have the situation that the internal control system is out of step with the information management technology. How to perfect the construction of internal control in ERP system is the key problem to be solved. This paper takes Z power supply company as an example and bases on the excellent internal control theory at home and abroad. The article is divided into five parts: the first part is the introduction, the background, method and content of the research. The second part defines the concept of ERP system and internal control, and introduces the basic elements and principles of internal control. And the relationship between ERP system and internal control is analyzed. The third part is taking the implementation of internal control of State Grid Z Power supply Company as a case to summarize the situation before and after the implementation of ERP. And analyzes the ERP system after the implementation of internal control problems faced. 4th part, starting from the actual situation of Z company internal control. Get a set of effective optimization measures under the environment of ERP. Part 5th is the end of the section, the full text of the content of a simple induction. ERP as a modern information technology project, but the essence is management engineering. Scientific management concepts, processes, methods, through advanced technology to be integrated into the enterprise management, in order to achieve the purpose of scientific management. ERP system application. To create a new technology platform for the internal control of electric power enterprises, to achieve the sharing and optimal allocation of resources, to better improve the management control in advance, in the event and afterwards, to achieve the full supervision of the business process. Power enterprises from extensive to refined management mode, and ultimately improve the economic benefits of enterprises.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.61

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