論文編號:lw201901221701436688 所屬欄目:MBA論文范文 發布日期:2019年01月22日 論文作者:論文網
摘  要
從這幾年來看,國際大型企業紛紛爆出財務漏洞消息,目前,ERP 可以說是相對現代化的管理思想以及企業管理工具,以及深受社會廣泛的接受以及肯定,而且也相應地給企業創造了不菲的回報。不過,因為 ERP 系統實施,企業當中的內部控制相比以往的環境已經在控制環境等多個方面出現了顯著的改變,ERP環境下內部控制的關鍵已經從對人的控制為主變成了對人、計算機以及互聯網的綜合管控。
全球經濟運行持續低迷 ,國內產業內部結構推進了調整轉型速度,新興產業飛速崛起,新型產品持續不斷涌出,以計算機通信、新能源開發等產業為代表的高新技術產業發展呈迅猛態勢。而以煤炭、鋼鐵、水泥為代表的資源類行業、重工業類行業由于仍然存在嚴峻的產能過剩情況,故還居于調整探底的發展時期,近期內很難跳脫出窘境。伴隨全球經濟發展的下滑,國內企業的運營壓力持續變大?;諦謨康木醚沽?,企業很難去改變外部市場條件,故只能是保持好企業自身優勢為企業抓緊利潤、甚至是逆大流前進。在這種條件下,文章將A公司作為實際研究對象,對其ERP體系下的企業內部控制進行研究與探討。
關 鍵 詞:企業內部控制;ERP;風險;控制
From the past few years, the international large-scale enterprises have broken the financial loopholes news, at present, ERP can be said to be relatively modern management ideas and business management tools, as well as widely accepted by the community and certainly, but also to the corresponding creation of the enterprise A lot of money. However, because the ERP system implementation, the internal control of enterprises compared to the previous environment has been in the control environment and other aspects of a significant change, ERP environment, the key to internal control has changed from the main control of people computers and the Internet's comprehensive control.
The global economy continues to run in the doldrums, the internal structure of the domestic industry to promote the adjustment of the speed of transformation, the rapid rise of emerging industries, new products continue to emerge to computer communications, new energy development and other industries as the representative of the rapid development of high-tech industries. The coal, steel, cement as the representative of the resource industry, heavy industry because there are still serious overcapacity situation, it is also living in the adjustment of the bottom of the development period, the recent difficult to escape the dilemma. With the decline in global economic development, domestic enterprises operating pressure continues to grow. Based on the surging economic pressure, it is difficult for enterprises to change the external market conditions, it can only be a good business to maintain their own advantages for enterprises to seize profits, and even reverse the flow forward. Under such conditions, the article will be A company as the actual research object, its ERP system under the enterprise internal control research and discussion.
A company with ERP projects, as well as the business process to re-design, whether the organization or organizational processing for the business has been a very good improvement. ERP itself is a financial business with the focus of the platform, so that all departments can be more convenient to communicate, effectively put an end to the emergence of information island fresh mushrooms. With the help of the system, the enterprise has realized the integration of various departments such as sales and purchasing finance, established a better information communication platform, so that enterprises can obtain better operational efficiency, so that operators can more easily understand the real situation of enterprises, To grasp the risk of business.
KEY WORDS: Enterprise internal control; ERP; Risk; Control
目  錄
1 緒論 1
1.1 研究背景和意義 1
1.1.1 研究背景 1
1.1.2 研究意義 1
1.2 研究現狀 2
1.2.1 企業內部控制研究現狀 2
1.2.2 ERP系統及其對企業內部控制影響的研究現狀 4
1.2.3 研究現狀評述 5
1.3 研究方法和內容 5
1.3.1 研究方法 5
1.3.2 研究內容 5
2 基于ERP系統的企業內部控制理論基礎 7
2.1 內部控制理論 7
2.1.1 內部控制概念 7
2.1.2 內部控制理論基礎 7
2.1.3 內部控制的發展 8
2.1.4 影響內部控制的因素 9
2.1.5 內部控制的目標及原則 9
2.2 ERP理論 11
2.2.1 ERP的概念 11
2.2.2 ERP系統的基本???12
2.2.3 ERP系統的特點 13
2.3 基于ERP系統的企業內部控制要素 14
2.3.1 基于ERP系統的控制環境 14
2.3.2 基于ERP系統的風險評估 14
2.3.3 基于ERP系統的控制活動 15
2.3.4 基于ERP系統的信息溝通 15
2.3.5 基于ERP系統的監督 16
3 ERP系統與內部控制的關系 17
3.1 基于ERP系統的內部控制與傳統內部控制的比較 17
3.2 ERP系統對企業內部控制的作用 18
3.2.1 ERP系統對企業經營效率的作用 18
3.2.2 ERP系統對財務報告可靠性的作用 19
3.2.3 ERP系統對企業行為合規性的作用 19
3.3 基于ERP的企業內部控制風險及防范 20
3.3.1 基于ERP的企業內部控制風險 20
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