本文選題：ERP環(huán)境　切入點(diǎn)：內(nèi)部控制　出處：《北京交通大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：ERP在我國經(jīng)歷了34年的發(fā)展,如今開始向戰(zhàn)略目標(biāo)、企業(yè)文化、經(jīng)營理念等元素靠攏。在其優(yōu)點(diǎn)越來越受到管理人員的青睞的同時,ERP的發(fā)展也給企業(yè)的內(nèi)部控制帶來了不可忽視的風(fēng)險。截至2015年,我國保費(fèi)收入達(dá)到2.4萬億元,已經(jīng)成為全球第三大保險市場。其中,中國太平憑借自身央企的地位,跨國經(jīng)營的理念和四千億的總資產(chǎn),成為其中的代表。2004年,中國太平旗下太平人壽的ERP系統(tǒng)正式上線運(yùn)行,由此拉開了ERP系統(tǒng)在中國太平建立和完善的序幕。2013年中國太平在集團(tuán)內(nèi)部基本建立完成了ERP系統(tǒng),時至今日其覆蓋與集成的程度愈發(fā)完善。但是在健全ERP,完善內(nèi)部控制制度的道路上,中國太平還需要不斷探索前進(jìn)。本文通過層次分析法和案例調(diào)查法,結(jié)合《保險年鑒》等保險行業(yè)資料,以及中國太平近五年來的年度報告和其他內(nèi)部資料,首先以ERP環(huán)境下對于中國太平的內(nèi)部控制調(diào)研為基礎(chǔ),結(jié)合層次分析法(AHP)評價中國太平的內(nèi)部控制體系。其次以COSO五要素為線索,結(jié)合本人工作經(jīng)歷,分析ERP環(huán)境下中國太平內(nèi)部控制的細(xì)節(jié),提出問題。然后利用財產(chǎn)保險車險案例和人身保險銷售誤導(dǎo)案例,突出體現(xiàn)控制活動中理賠環(huán)節(jié)和銷售環(huán)節(jié)的內(nèi)部控制的缺失。最后對于以上分析提出合理化建議。全文始終以COSO五要素為線索,結(jié)合計算機(jī)審計原理,從各個方面研究ERP環(huán)境下中國太平的內(nèi)部控制,總結(jié)中國太平在ERP完善過程中的管理經(jīng)驗。希望能對公司提升管理水平和合規(guī)經(jīng)營起到進(jìn)一步的推動作用。
[Abstract]:ERP has experienced 34 years of development in our country, and now it has begun to move towards strategic goals, corporate culture, The management idea and other elements converge. While its advantages are more and more favored by the managers, the development of ERP also brings the enterprise internal control risks that can not be ignored. By 2015, the premium income of our country has reached 2.4 trillion yuan. Has become the third largest insurance market in the world. Among them, China Taiping, with its own status as a central enterprise, the concept of transnational operation and the total assets of 400 billion, became a representative of it. In 2004, The ERP system of China Taiping Life Insurance Company was officially put into operation, which opened the prelude to the establishment and improvement of the ERP system in China Taiping. In 2013, China Taiping basically established and completed the ERP system within the Group. Today, the degree of coverage and integration is becoming more and more perfect. But on the road of perfecting ERP and perfecting internal control system, China Peace still needs to explore and advance continuously. Combined with the insurance industry data such as the Insurance Yearbook, and the annual report and other internal data of China Peace in the past five years, the first place is based on the research on the internal control of Taiping in China under the ERP environment. Combined with the Analytic hierarchy process (AHP) to evaluate the internal control system of China Peace. Secondly, taking the five elements of COSO as the clue and combining my work experience, this paper analyzes the details of the internal control of China Peace in the ERP environment. Ask questions. Then use property insurance car insurance cases and personal insurance sales misguided cases, It highlights the lack of internal control of claims and sales links in control activities. Finally, some reasonable suggestions are put forward for the above analysis. The full text always takes the five elements of COSO as the clue and combines with the principle of computer audit. This paper studies the internal control of China Peace in the environment of ERP, summarizes the management experience of China Peace in the process of ERP perfection, and hopes to further promote the management level and compliance management of the company.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F842.3;F840.4

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