ERP環(huán)境下上海方正公司內(nèi)部控制研究
發(fā)布時間：2018-08-27 11:28
【摘要】：摘要：內(nèi)部控制是社會經(jīng)濟(jì)發(fā)展到一定階段的產(chǎn)物,作為加強(qiáng)企業(yè)內(nèi)部管理的重要手段和方法,越來越受到社會各方面的關(guān)注和重視。信息技術(shù)尤其是ERP的誕生為企業(yè)構(gòu)筑良好的內(nèi)部控制創(chuàng)造了條件,然而,實踐結(jié)果卻是效果欠佳。因此,本文以ERP環(huán)境下上海方正公司內(nèi)部控制為研究對象,先闡述ERP相關(guān)理論和內(nèi)部控制基本理論,在對上海方正公司內(nèi)部控制現(xiàn)狀進(jìn)行分析的基礎(chǔ)上,通過問卷調(diào)查,剖析上海方正公司內(nèi)部控制存在的問題,包括內(nèi)部控制環(huán)境發(fā)展滯后、風(fēng)險意識淡薄、采購與付款存在的問題、銷售與收款存在的問題以及監(jiān)控機(jī)制缺乏有效性。針對問題分析形成原因,試圖綜合運(yùn)用ERP相關(guān)知識,對上海方正公司的內(nèi)部控制環(huán)境、風(fēng)險評估、采購與付款控制、銷售與收款控制體系以及監(jiān)控進(jìn)行優(yōu)化。本文研究目的在于：通過研究和分析上海方正公司內(nèi)部控制中存在的問題,應(yīng)用ERP理論和內(nèi)部控制理論,提出在ERP環(huán)境下企業(yè)內(nèi)部控制的具體優(yōu)化措施,對企業(yè)完善內(nèi)部控制具有借鑒意義。
[Abstract]:Absrtact: internal control is the product of the development of social economy. As an important means and method to strengthen the internal management of enterprises, it has been paid more and more attention to by all aspects of society. The birth of information technology, especially ERP, creates conditions for enterprises to build good internal control. Therefore, this paper takes the internal control of Shanghai Fangzheng Company under the environment of ERP as the research object, first expounds the relevant theory of ERP and the basic theory of internal control, on the basis of analyzing the present situation of the internal control of Shanghai Fangzheng Company, through the questionnaire survey. This paper analyzes the problems existing in the internal control of Shanghai Fangzheng Company, including the lagging development of the internal control environment, the weak risk consciousness, the problems existing in purchasing and payment, the problems existing in sales and receipts, and the lack of effectiveness of the monitoring mechanism. Aiming at the cause of problem analysis, this paper attempts to optimize the internal control environment, risk assessment, purchase and payment control, sales and collection control system and monitoring of Shanghai Fangzheng Company by using relevant knowledge of ERP. The purpose of this paper is to study and analyze the problems existing in the internal control of Shanghai Fangzheng Company, apply the theory of ERP and the theory of internal control, and put forward the concrete optimization measures of the internal control of the enterprise under the environment of ERP. For enterprises to improve internal control has reference significance.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.6;F270.7;F275
本文編號：2207136
[Abstract]:Absrtact: internal control is the product of the development of social economy. As an important means and method to strengthen the internal management of enterprises, it has been paid more and more attention to by all aspects of society. The birth of information technology, especially ERP, creates conditions for enterprises to build good internal control. Therefore, this paper takes the internal control of Shanghai Fangzheng Company under the environment of ERP as the research object, first expounds the relevant theory of ERP and the basic theory of internal control, on the basis of analyzing the present situation of the internal control of Shanghai Fangzheng Company, through the questionnaire survey. This paper analyzes the problems existing in the internal control of Shanghai Fangzheng Company, including the lagging development of the internal control environment, the weak risk consciousness, the problems existing in purchasing and payment, the problems existing in sales and receipts, and the lack of effectiveness of the monitoring mechanism. Aiming at the cause of problem analysis, this paper attempts to optimize the internal control environment, risk assessment, purchase and payment control, sales and collection control system and monitoring of Shanghai Fangzheng Company by using relevant knowledge of ERP. The purpose of this paper is to study and analyze the problems existing in the internal control of Shanghai Fangzheng Company, apply the theory of ERP and the theory of internal control, and put forward the concrete optimization measures of the internal control of the enterprise under the environment of ERP. For enterprises to improve internal control has reference significance.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.6;F270.7;F275
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