發(fā)布時間：2018-01-08 01:32

  本文關(guān)鍵詞：國網(wǎng)遼寧電科院ERP系統(tǒng)應(yīng)用中內(nèi)部控制案例研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 國網(wǎng)遼寧電科院 ERP系統(tǒng) 內(nèi)部控制

【摘要】：在信息化浪潮席卷全球的背景下,企業(yè)的生產(chǎn)經(jīng)營活動也正經(jīng)歷著顯著的變化。ERP作為企業(yè)信息化建設(shè)的重要組成部分,對企業(yè)的業(yè)務(wù)流程、組織結(jié)構(gòu)、管理制度等多方面產(chǎn)生了深刻的影響。ERP系統(tǒng)的廣泛應(yīng)用使得企業(yè)必須重新審視自身所面臨的內(nèi)外部風(fēng)險，而作為風(fēng)險管理的重要手段，以往的內(nèi)部控制政策和程序漸漸不能適應(yīng)快速發(fā)展的企業(yè)需要,構(gòu)建一種全新的內(nèi)部控制模式十分迫切,從而充分發(fā)揮風(fēng)險管理的功能,促進企業(yè)在激烈的競爭中不斷發(fā)展。 國家電網(wǎng)公司是國有大型骨干企業(yè)，承擔(dān)著電力供應(yīng)和服務(wù)的重大使命。目前，高度發(fā)展的市場經(jīng)濟促使大型國有企業(yè)不斷轉(zhuǎn)型升級，注重內(nèi)部的管理和控制,降低成本,增強競爭力。作為資產(chǎn)和技術(shù)密集型企業(yè)，國家電網(wǎng)公司堅持以信息化帶動生產(chǎn)和管理的運行，引進了國際先進的ERP管理方法。然而，在ERP系統(tǒng)的使用過程中，公司內(nèi)部控制在新環(huán)境下的適應(yīng)和匹配就成為亟待解決的難題。 論文以國家電網(wǎng)下屬單位國網(wǎng)遼寧電科院為例，采用文獻研究、定性的研究方法，文字配以圖表的表達形式，研究其在ERP系統(tǒng)中內(nèi)部控制的問題。論文分為四個部分：緒論部分主要介紹論文的研究背景和目的，，提出需要研究的問題；第一章闡述國網(wǎng)遼寧電科院的背景、ERP的應(yīng)用情況和內(nèi)部控制的現(xiàn)狀，重點描述內(nèi)部控制過程中的四個典型案例；第二章在對ERP管理思想和內(nèi)部控制理論等進行綜述的基礎(chǔ)上，分析案例中出現(xiàn)的四個方面問題，剖析ERP系統(tǒng)中內(nèi)部控制問題產(chǎn)生的原因，主要是ERP軟件技術(shù)風(fēng)險控制不到位、ERP內(nèi)控制度和控制流程不規(guī)范、ERP操作授權(quán)和監(jiān)控不健全以及ERP職工素質(zhì)控制不完善；第三章歸納總結(jié)內(nèi)部控制存在的問題與成因，進而從加強ERP軟件技術(shù)風(fēng)險控制、用ERP強化內(nèi)控制度約束力并細化控制流程、健全ERP操作的授權(quán)和監(jiān)督控制以及完善ERP職工素質(zhì)控制辦法等四個方面提出改進的對策和建議。
[Abstract]:In the information technology wave sweeping the globe in the background, the production and business activities of enterprises are experiencing significant changes in.ERP as an important part of enterprise information construction, the enterprise business process, organization structure, management system and other aspects have had a profound impact in.ERP system is widely applied to make enterprises must re-examine their faces the internal and external risk, and as an important means of risk management, internal control policies and procedures in the past can not adapt to the rapid development of enterprises need to construct a new mode of internal control is very urgent, so as to give full play to the functions of risk management, promote the development of the enterprise in the fierce competition.
Power Grid Corp is a large state-owned backbone enterprises, the important mission of bear power supply and service. At present, the development of market economy to promote large-scale state-owned enterprises to continuously upgrade, pay attention to internal management and control, reduce costs, enhance competitiveness. As the capital intensive and technology intensive enterprises, the national Power Grid Corp adhere to information technology to stimulate production and management operation, the introduction of ERP international advanced management methods. However, in the process of using ERP system, and adapt to the internal control of the company, in the new environment has become an urgent problem.
Based on the national grid units under the national network of Liaoning Electric Power Research Institute as an example, using literature research, qualitative research methods, text with the expression chart, the research of internal control in the ERP system. The thesis is divided into four parts: the introduction part mainly introduces the research background and purpose, research suggests the first chapter describes the background of the problem; the national network of Liaoning Electric Power Research Institute, ERP application and current situation of internal control, describes four typical cases in the process of internal control; the second chapter in the review of ERP management theory and internal control theory, four problems appeared in the analysis of the case. Causes of the problems of internal control in the ERP system, ERP is the main software technology risk control is not in place, the internal control system and ERP control procedures, ERP operating authority and control is not perfect and the ERP staff Quality control is not perfect; the third chapter summarizes the internal control problems and causes, and strengthen risk control technology from ERP software, using ERP to strengthen internal control system of binding and refinement of the control process, put forward the countermeasures and suggestions to improve the authorization and supervision control of ERP operation and improve the sound quality of the staff and workers of ERP control method in four aspects.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.61;F406.7;F270.7

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