本文選題：財(cái)務(wù)內(nèi)部控制評(píng)價(jià)　切入點(diǎn)：ERP　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)風(fēng)險(xiǎn)作為企業(yè)經(jīng)營管理過程中必須面對(duì)的現(xiàn)實(shí)問題，一旦發(fā)生可能導(dǎo)致非常嚴(yán)重的后果。內(nèi)部控制是企業(yè)風(fēng)險(xiǎn)管理的必要環(huán)節(jié)，能夠幫助管理者及時(shí)發(fā)現(xiàn)財(cái)務(wù)管理方面的問題，有效規(guī)避財(cái)務(wù)風(fēng)險(xiǎn)，為企業(yè)實(shí)現(xiàn)經(jīng)營目標(biāo)提供可靠的保障。通過對(duì)企業(yè)的財(cái)務(wù)內(nèi)部控制進(jìn)行科學(xué)合理的評(píng)價(jià)，可以全面了解企業(yè)的會(huì)計(jì)核算體系、深入挖掘內(nèi)部控制弊端、有效完善內(nèi)部審計(jì)政策。 在信息化時(shí)代背景下，選取ERP信息管理系統(tǒng)為研究切入點(diǎn)，以油田企業(yè)為研究主體，通過具體介紹勝利油田在ERP環(huán)境下的財(cái)務(wù)內(nèi)控設(shè)計(jì)，認(rèn)為其ERP系統(tǒng)基本涵蓋了企業(yè)內(nèi)部控制應(yīng)有的五大控制措施，即不相容職務(wù)分離控制、授權(quán)審批控制、會(huì)計(jì)系統(tǒng)控制、財(cái)務(wù)安全控制和預(yù)算控制。借鑒工作底稿法，通過構(gòu)建企業(yè)ERP環(huán)境下的內(nèi)控指數(shù)評(píng)價(jià)體系，為勝利油田現(xiàn)有的內(nèi)控制度進(jìn)行測評(píng)，探討ERP系統(tǒng)的實(shí)施應(yīng)用對(duì)油田企業(yè)在財(cái)務(wù)視角下的內(nèi)控建設(shè)所發(fā)揮的作用與影響。測評(píng)結(jié)果顯示勝利油田ERP環(huán)境下的財(cái)務(wù)內(nèi)控綜合分值約為81.9%，說明其內(nèi)部控制可信程度較高，綜合評(píng)價(jià)為優(yōu)良，認(rèn)為勝利油田實(shí)施ERP系統(tǒng)后對(duì)企業(yè)的財(cái)務(wù)內(nèi)控建設(shè)起到了積極的作用，已達(dá)到管理需求精細(xì)化、在線監(jiān)控實(shí)時(shí)化、管理系統(tǒng)一體化的要求。但在測評(píng)過程中也發(fā)現(xiàn)，勝利油田ERP環(huán)境下的財(cái)務(wù)內(nèi)部控制并不是完美的，還存在對(duì)風(fēng)險(xiǎn)的控制能力較弱、與油田特征結(jié)合程度較低、崗位職責(zé)變更的管控流程不嚴(yán)密、對(duì)員工培訓(xùn)力度不強(qiáng)等不足之處，針對(duì)這四大問題，進(jìn)行了成因分析并提出相應(yīng)的解決對(duì)策，，認(rèn)為應(yīng)建立風(fēng)險(xiǎn)評(píng)估機(jī)制、整合油田信息系統(tǒng)、建立權(quán)限管理體系、開展員工學(xué)習(xí)培訓(xùn)，從而讓ERP系統(tǒng)發(fā)揮其應(yīng)用的作用與職能，為加強(qiáng)企業(yè)在財(cái)務(wù)視角下的內(nèi)部控制建設(shè)做出更大的貢獻(xiàn)。
[Abstract]:Financial risk, as a realistic problem that must be faced in the course of enterprise management, may lead to very serious consequences once it occurs. Internal control is the necessary link of enterprise risk management. It can help managers find financial management problems in time, avoid financial risks effectively, and provide reliable guarantee for enterprises to achieve their business objectives. Through the scientific and reasonable evaluation of the internal financial control of enterprises, We can fully understand the accounting system of enterprises, dig into the drawbacks of internal control, and improve the internal audit policy effectively. Under the background of information age, ERP information management system is selected as the starting point of research, taking oilfield enterprises as the main research body, and the financial internal control design of Shengli Oilfield under ERP environment is introduced concretely. It is considered that its ERP system basically covers five control measures of internal control of enterprises, namely incompatible job separation control, authorization approval control, accounting system control, financial security control and budget control. By constructing the evaluation system of internal control index under the environment of ERP, the existing internal control system in Shengli Oilfield is evaluated. This paper probes into the effect and influence of the implementation and application of ERP system on the internal control construction of oil field enterprises from the financial angle of view. The results show that the comprehensive score of financial internal control in Shengli Oilfield under ERP environment is about 81.9, which indicates that the degree of credibility of internal control is high. The comprehensive evaluation is excellent. After the implementation of ERP system in Shengli Oilfield, it has played a positive role in the financial internal control construction of enterprises, and has achieved the fine management requirements and real-time on-line monitoring. However, in the process of evaluation and evaluation, it is found that the financial internal control in Shengli Oilfield under ERP environment is not perfect, and the risk control ability is weak, and the degree of combination with oilfield characteristics is low. The management and control process of the post responsibility change is not strict, and the staff training is not strong and so on. In view of these four major problems, this paper analyzes the causes and puts forward the corresponding countermeasures, and thinks that the risk assessment mechanism should be established, and the oilfield information system should be integrated. The establishment of authority management system, the development of staff learning and training, so that the ERP system to play its role and function, to strengthen the financial perspective of the internal control of enterprises to make a greater contribution.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F270.7;F406.7

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