本文關(guān)鍵詞： 用友ERPU8 存貨內(nèi)部控制 實(shí)時(shí)信息 賬實(shí)相符　出處：《中國海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：以互聯(lián)網(wǎng)絡(luò)為基礎(chǔ)的信息技術(shù)和信息產(chǎn)業(yè)以驚人的速度改變著人們的生活、工作和商務(wù)方式。信息技術(shù)的革命給傳統(tǒng)產(chǎn)業(yè)帶來了新的發(fā)展機(jī)遇，同時(shí)也給企業(yè)的經(jīng)營模式、人們的思想觀念帶來前所未有的沖擊：電子商務(wù)、虛擬企業(yè)經(jīng)營及全球網(wǎng)絡(luò)戰(zhàn)略等等。這些前所未有的變化也給財(cái)務(wù)管理提出了新的挑戰(zhàn)，傳統(tǒng)的財(cái)務(wù)管理理念已經(jīng)落后于當(dāng)今信息時(shí)代的步伐，，信息化帶給我們會(huì)計(jì)界的沖擊和變化是巨大的，這是我們現(xiàn)代的會(huì)計(jì)人所共同面對的問題，如何運(yùn)用計(jì)算機(jī)來達(dá)到財(cái)務(wù)管理的目的？在會(huì)計(jì)界，無論是理論上還是實(shí)務(wù)上都必須面對的問題。 將算盤換成了計(jì)算器、賬本換成了計(jì)算機(jī)，曾經(jīng)使很多會(huì)計(jì)人員不能適應(yīng)這一變化，原來很多熟練掌握的技能已經(jīng)失去了用武之地，信息化理論的傳播和發(fā)展，使許多以前長期使用的會(huì)計(jì)方法在實(shí)際工作中存在著越來越多的挑戰(zhàn)。但是，部分國內(nèi)軟件是從開發(fā)財(cái)務(wù)軟件起步，傳統(tǒng)的會(huì)計(jì)理論對軟件的設(shè)計(jì)思想還是起著主導(dǎo)作用，比如記賬、結(jié)賬、賬賬相符、賬證相符、賬實(shí)相符等，管理思想還離不開傳統(tǒng)的財(cái)務(wù)管理方法，主要工作是賬務(wù)處理，最后生成財(cái)務(wù)報(bào)表，這些報(bào)表數(shù)據(jù)只能反映一個(gè)時(shí)期企業(yè)的經(jīng)營狀況，是到“期末”才能公布的“結(jié)果”，不能反映“過程”，又不能做到“實(shí)時(shí)”性，也不能確認(rèn)數(shù)據(jù)的可靠性，因此，不能滿足靈活機(jī)動(dòng)的經(jīng)營決策要求。 ERP在中國的雖經(jīng)多年的發(fā)展，使我國企業(yè)的信息化水平得到了質(zhì)的提高，但在實(shí)際應(yīng)用中，還遠(yuǎn)不能達(dá)到十分理想的狀況，比如作為制造業(yè)核心的存貨控制問題，因?yàn)檐浖蚬芾矸矫娴脑�，�?cái)務(wù)管理尚達(dá)不到賬賬相符、賬實(shí)相符的基本要求，信息的實(shí)時(shí)共享尚未得到解決。 筆者通過分析企業(yè)ERP實(shí)施的實(shí)踐案例，從存貨的對賬不相符入手,完善ERP系統(tǒng)構(gòu)建一個(gè)會(huì)計(jì)上的存貨監(jiān)督控制體系，使企業(yè)供應(yīng)鏈上的信息真正實(shí)現(xiàn)集成，達(dá)到信息實(shí)時(shí)共享，以提高數(shù)據(jù)信息質(zhì)量，為達(dá)成賬實(shí)相符的管理目標(biāo)創(chuàng)造有利條件，為企業(yè)的決策部門提供實(shí)時(shí)、準(zhǔn)確的存貨信息，在實(shí)踐的角度給出了可行的方法。
[Abstract]:The information technology and information industry, which is based on the Internet, is changing the way people live, work and business at an amazing speed. The revolution of information technology has brought new development opportunities to the traditional industries as well as the business models of enterprises. People's ideas have brought unprecedented impact: electronic commerce, virtual enterprise management and global network strategy. These unprecedented changes have also posed new challenges to financial management. The traditional concept of financial management has lagged behind the pace of the information age. The impact and changes brought by informatization to our accounting field are enormous, which is a common problem that our modern accountants are facing. How to use the computer to achieve the purpose of financial management? In the accounting field, both theoretically and practically must face the problem. The abacus was replaced by a calculator, and the account book was replaced by a computer, which once made many accountants unable to adapt to this change. Many skilled skills had already lost the opportunity to exert their talents, and the spread and development of information theory. Many accounting methods used for a long time have more and more challenges in practice. However, part of domestic software starts from the development of financial software, and traditional accounting theory still plays a leading role in the design of software. For example, keeping accounts, closing accounts, matching accounts with accounts, matching accounts with evidence, matching accounts with facts, etc., the management idea is still inseparable from the traditional financial management methods. The main work is to handle accounts and finally generate financial statements. These report data can only reflect the operating status of the enterprise in a certain period of time. They are "results" that can only be published at the end of the period, do not reflect the "process", can not be "real-time" and can not confirm the reliability of the data. Can not meet flexible and flexible business decision-making requirements. Although the development of ERP in China for many years has improved the informationization level of our country's enterprises qualitatively, but in the practical application, it is far from reaching the very ideal condition, such as the inventory control problem, which is the core of the manufacturing industry. Because of the reason of software or management, the financial management can not meet the basic requirements of accounting and accounting matching, and the real-time sharing of information has not been solved. Based on the analysis of the practical cases of ERP implementation in enterprises, the author starts with the inventory reconciliation, and consummates the ERP system to construct an inventory supervision and control system in accounting, so that the information in the enterprise supply chain can be truly integrated. To achieve real-time information sharing, to improve the quality of data and information, to create favorable conditions for achieving the objective of management, to provide real-time and accurate inventory information for the decision-making departments of enterprises, and to provide a feasible method from the practical point of view.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F275;F270.7

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