發(fā)布時間：2018-10-24 10:44

【摘要】：近年來信息技術(shù)在企業(yè)得到廣泛應(yīng)用，會計信息系統(tǒng)面臨的環(huán)境發(fā)生了巨大改變。傳統(tǒng)財務(wù)管理模式下，財務(wù)信息主要靠財務(wù)人員對業(yè)務(wù)人員提供的數(shù)據(jù)再加工，不僅容易形成信息孤島，而且重復(fù)性的工作特別多，效率低下；以Internet、企業(yè)資源計劃系統(tǒng)（ERP系統(tǒng)）為代表的信息技術(shù)應(yīng)用，使得財務(wù)和業(yè)務(wù)一體化范圍不斷擴大，業(yè)務(wù)人員的數(shù)據(jù)直接由系統(tǒng)提供財務(wù)人員，避免重復(fù)采集，實現(xiàn)了財務(wù)共享服務(wù)。 ERP系統(tǒng)中部分無法與業(yè)務(wù)集成的費用報銷事項（如差旅費、招待費等），只能靠財務(wù)人員通過手工收集，在系統(tǒng)總賬模塊進(jìn)行處理。為了消除費用報銷這塊信息孤島，促進(jìn)財務(wù)管理的精細(xì)化，許多企業(yè)針對ERP系統(tǒng)功能進(jìn)行了補充和完善，電子商旅及報賬系統(tǒng)有力彌補了ERP系統(tǒng)報銷業(yè)務(wù)中財務(wù)共享功能的不足，解決了費用信息自業(yè)務(wù)人員直接采集的過程，進(jìn)一步提高了財務(wù)共享服務(wù)范圍和效率。 本文以T鋼鐵集團公司為例，首先講述了實施電子商旅及報賬系統(tǒng)的背景和意義及應(yīng)用現(xiàn)狀；其次對公司的基本情況以及現(xiàn)階段財務(wù)現(xiàn)狀、信息化建設(shè)情況做了簡要介紹，提出了公司實施電子商旅及報賬系統(tǒng)的必要性，并對項目實施經(jīng)驗進(jìn)行了總結(jié)；最后對公司實施電子商旅及報賬系統(tǒng)具體方案進(jìn)行介紹，尤其對報賬系統(tǒng)進(jìn)行了重點講述，希望能對大型集團企業(yè)的費用報銷管理系統(tǒng)建設(shè)有所借鑒意義。
[Abstract]:In recent years, information technology has been widely used in enterprises, and the environment of accounting information system has changed greatly. Under the traditional financial management mode, the financial information mainly depends on the reprocessing of the data provided by the financial personnel. It is not only easy to form the isolated island of information, but also has a lot of repetitive work and low efficiency. The application of information technology, represented by Internet, Enterprise Resource Planning system (ERP), makes the scope of financial and business integration expand constantly, and the data of business personnel are provided directly by the system so as to avoid repeated collection. Part of expenses reimbursement items (such as travel expenses and hospitality) which can not be integrated with business in ERP system can only be handled by the financial personnel through manual collection in the general ledger module. In order to eliminate the information island of expense reimbursement and promote the refinement of financial management, many enterprises have supplemented and perfected the functions of the ERP system. The electronic business travel and account reporting system can make up for the deficiency of the financial sharing function in the reimbursement business of the ERP system, solve the process of collecting the expense information directly from the business personnel, and further improve the scope and efficiency of the financial sharing service. Taking T Iron and Steel Group Company as an example, this paper firstly describes the background, significance and application status of the electronic business travel and accounting system, and then briefly introduces the basic situation of the company, the present financial situation, the information construction situation, and so on. The necessity of implementing electronic business travel and accounting system is put forward, and the experience of project implementation is summarized. Finally, the specific scheme of the implementation of electronic business travel and accounting system is introduced, especially the account reporting system. It is hoped that it can be used for reference in the construction of expense reimbursement management system for large-scale group enterprises.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F426.31

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