【摘要】：從20世紀(jì)30年代產(chǎn)生內(nèi)部會計控制以來，內(nèi)部會計控制已經(jīng)經(jīng)歷了80多年的發(fā)展，建立了較為完善的理論和實踐體系。隨著經(jīng)濟(jì)體不斷融合擴(kuò)大，企業(yè)間競爭加劇，為了征占市場份額取得企業(yè)長遠(yuǎn)發(fā)展、適應(yīng)企業(yè)競爭模式日趨復(fù)雜化和多樣化，企業(yè)普遍采取了聯(lián)合鏈條式的營銷活動。由于企業(yè)營銷活動通常需要在短時間內(nèi)集成大量企業(yè)內(nèi)外部資源、面臨諸多突發(fā)性事件，在企業(yè)沒有構(gòu)建針對營銷活動的內(nèi)部會計控制體系的情況下，會導(dǎo)致企業(yè)預(yù)算與實際實施效果產(chǎn)生偏差，造成各種資源浪費，甚至使企業(yè)預(yù)期的營銷活動目標(biāo)失效。鑒于此，本文針對企業(yè)營銷活動中的內(nèi)部會計控制缺失問題從理論與實務(wù)兩個維度展開了一定的分析研究。 本文采用案例研究和統(tǒng)計截面分析相結(jié)合的方法，選取了近三年市場價值和企業(yè)凈利潤均為正值的九家上市酒類企業(yè)為案例研究對象。通過調(diào)查問卷統(tǒng)計方法全面分析了九家酒類企業(yè)在營銷活動中存在的內(nèi)部會計控制問題，，并從目標(biāo)規(guī)劃與制定、目標(biāo)保證與實施、企業(yè)經(jīng)營管理和企業(yè)業(yè)務(wù)活動四個層面對問題進(jìn)行了詳細(xì)分解。針對這些活動中具體產(chǎn)生的內(nèi)部會計控制問題，筆者選取了資源觀、系統(tǒng)觀、人本觀三個主流前沿內(nèi)部會計控制理論展開具體分析，闡述了這些理論在解決實際營銷活動中內(nèi)部會計控制問題的優(yōu)勢與不足。在此基礎(chǔ)上，提出本文的核心思想，建立兼具資源觀、系統(tǒng)觀和人本觀優(yōu)勢，基于電子信息平臺的企業(yè)營銷活動內(nèi)部會計控制ERP系統(tǒng)。該系統(tǒng)建設(shè)分為五大模塊、186個業(yè)務(wù)流程：一是財務(wù)基礎(chǔ)模塊；二是活動項目管理模塊；三是物資管理模塊；四是人力資源管理模塊；五是系統(tǒng)安全性管理模塊。 構(gòu)建企業(yè)營銷活動中的ERP內(nèi)部會計控制系統(tǒng)，可以使企業(yè)在短時間內(nèi)完成企業(yè)資源集成并且同步共享到企業(yè)各子系統(tǒng)，建立高效、完善的業(yè)務(wù)處理模型和信息傳遞模型。這個系統(tǒng)不僅融合當(dāng)前主流的資源觀、人本觀、系統(tǒng)觀三大內(nèi)部會計控制理論的優(yōu)勢，而且以其集成、動態(tài)、共享等優(yōu)點彌補(bǔ)了三大系統(tǒng)在控制中的不足。該系統(tǒng)的設(shè)立可以使企業(yè)在營銷活動中快速整合信息，及時應(yīng)對外部市場產(chǎn)生的變化并同步做出應(yīng)對措施，從而對企業(yè)營銷活動進(jìn)行全方位的內(nèi)部會計管理和監(jiān)督，幫助企業(yè)真正實現(xiàn)營銷目的。
[Abstract]:Since the emergence of internal accounting control in the 1930s, internal accounting control has gone through more than 80 years of development and established a relatively perfect theoretical and practical system. With the expansion of the economy and the aggravation of the competition among enterprises, in order to obtain the long-term development of enterprises for market share and adapt to the complexity and diversification of the competition mode of enterprises, enterprises have generally adopted joint chain marketing activities. Because the enterprise marketing activities usually need to integrate a large number of internal and external resources in a short period of time, facing a lot of unexpected events, when the enterprise does not build an internal accounting control system for marketing activities, It will lead to the deviation between the enterprise budget and the actual implementation effect, which will lead to the waste of all kinds of resources, and even invalidate the target of the enterprise's expected marketing activities. In view of this, this paper carries out a certain analysis and research on the lack of internal accounting control in the marketing activities of enterprises from the two dimensions of theory and practice. This paper adopts the method of case study and statistical cross-section analysis to select nine listed wine enterprises with positive market value and net profit in the past three years as the case study objects. Through the questionnaire statistical method, this paper comprehensively analyzes the internal accounting control problems existing in the marketing activities of nine wine enterprises, and from the goal planning and formulation, the goal guarantee and implementation, Business management and business activities of the four levels of detailed decomposition of the problem. Aiming at the specific problems of internal accounting control in these activities, the author chooses three mainstream theories of internal accounting control, namely resource view, system view and humanism view, to carry out concrete analysis. The advantages and disadvantages of these theories in solving the problem of internal accounting control in actual marketing activities are expounded. On this basis, this paper puts forward the core idea of this paper, and establishes the ERP system of internal accounting control of enterprise marketing activities based on electronic information platform, which has the advantages of resource view, system view and humanism view. The system is divided into five modules, 186 business processes: first, financial foundation module; second, activity project management module; third, material management module; fourth, human resources management module; fifth, system security management module. The construction of ERP internal accounting control system in enterprise marketing activities can make the enterprise complete the integration of enterprise resources in a short time and share with each subsystem of the enterprise synchronously, and establish efficient and perfect business processing model and information transfer model. This system not only integrates the advantages of the three main theories of internal accounting control, such as resource view, humanism view and system view, but also makes up for the deficiency of the three systems in control with its advantages of integration, dynamic and sharing. The establishment of the system can enable enterprises to quickly integrate information in marketing activities, timely respond to changes in the external market and make corresponding measures simultaneously, so as to conduct all-round internal accounting management and supervision of enterprise marketing activities. Help enterprises to achieve marketing objectives.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275;F274

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