發(fā)布時間：2018-02-26 17:35

  本文關鍵詞： 油田企業(yè) ERP 財務控制體系　出處：《中國石油大學（華東）》2013年碩士論文　論文類型：學位論文

【摘要】：財務控制作為企業(yè)內部控制的核心，影響著企業(yè)的發(fā)展和核心競爭力。ERP是現代企業(yè)信息化建設的重要內容，目前正被國內大中型企業(yè)廣泛應用。隨著國際國內市場競爭日益激烈，油田企業(yè)越來越多地受制于財務控制問題。同時，油田企業(yè)建立的ERP系統(tǒng)對其財務管理產生了一定效果，，但功能并未完全發(fā)揮。為此需要對油田企業(yè)財務控制進行研究，建立ERP環(huán)境下的油田企業(yè)財務控制體系，以達到保護企業(yè)資產安全、優(yōu)化企業(yè)內部控制，進而增強企業(yè)競爭力的目的。 本文首先回顧了ERP和財務控制的相關理論與思想，以中石化S油田為例介紹ERP在油田的應用概況，并從全面預算、貨幣資金、固定資產、財務稽核等方面分析其財務控制現狀及存在的問題。其次，闡述了S油田進行財務控制體系設計的必要性，提出財務控制體系設計的目標和原則，探討財務控制系統(tǒng)的總體設計，進而構建ERP環(huán)境下S油田財務控制體系設計的基本框架。再次，論述了ERP環(huán)境下S油田財務控制的具體內容設計，包括財務控制的控制目標、控制點和控制措施。最后，提出財務控制體系設計方案的保障措施，包括健全油田企業(yè)組織架構，建立相應的財務控制評價機制，規(guī)范人員崗位職責、提高財務人員素質，繼續(xù)優(yōu)化提升ERP系統(tǒng)功能等，試圖為其建設國內一流的油田企業(yè)夯實基礎，并為我國油田企業(yè)信息化建設提供一些參考。
[Abstract]:As the core of enterprise internal control, financial control affects the development of enterprises and core competitiveness. ERP is an important content of modern enterprise information construction. At present, it is widely used by large and medium-sized domestic enterprises. With the increasingly fierce competition in the international and domestic markets, oil field enterprises are more and more subject to financial control problems. At the same time, the ERP system established by oil field enterprises has a certain effect on their financial management. However, the function has not been brought into full play. Therefore, it is necessary to study the financial control of oil field enterprises and establish the financial control system of oil field enterprises under the environment of ERP, in order to protect the safety of enterprises' assets and optimize the internal control of enterprises. And then enhance the purpose of enterprise competitiveness. This paper first reviews the related theories and ideas of ERP and financial control, taking S Oilfield of Sinopec as an example, introduces the application of ERP in oil field, and introduces the application of ERP in oil field from the aspects of total budget, monetary funds, fixed assets, etc. The present situation and existing problems of financial control in S oilfield are analyzed. Secondly, the necessity of designing financial control system in S oil field is expounded, and the objectives and principles of financial control system design are put forward. This paper probes into the overall design of the financial control system, and then constructs the basic frame of the design of the financial control system of S oil field under the environment of ERP. Thirdly, it discusses the specific content design of the financial control system of S oil field under the ERP environment, including the control goal of the financial control. Finally, the paper puts forward the guarantee measures for the design of financial control system, including perfecting the organization structure of oil field enterprises, establishing the corresponding evaluation mechanism of financial control, standardizing the post responsibilities of personnel, and improving the quality of financial personnel. Continue to optimize and enhance the function of ERP system, try to build a first-class oil field enterprises in China to consolidate the foundation, and provide some reference for the information construction of oil field enterprises in China.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F406.7;F426.22

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