【作者】 张昊；

【导师】 赵息；

【作者基本信息】 天津大学 ， 工商管理， 2010， 硕士

【摘要】 内部控制作为企业科学有效的管理工具,其目标是要服从于企业的经营管理,同时又要具有指导实践的意义和可操作性,从而确保企业经营活动的效率性,效果性,资产的安全性,经济信息和财务报告的可靠性。内部控制系统随着时间、环境条件、所应用的控制方法的变化而不断变化,ERP就是在内部控制系统发展的历程中某个时点上的一种相对完美的控制工具和手段。ERP环境下,企业内部控制面临着日益严峻的考验,一些原有的控制手段被摒弃或被弱化,与此同时随着ERP项目的实施又产生了一些新的系统风险,这些迫使企业必须重新构建基于ERP环境下的新型内部控制体系,以补充完善企业内部控制制度,预防ERP环境下的各种风险,保证企业管理活动的有效运行、确保资产安全完整。本文通过运用规范研究的方法,充分利用企业管理学、会计学和计算机科学的相关知识,结合国内外研究成果,注重理论联系实际及可操作性,从改进ERP环境下的内部控制体系这个目标入手,提出了运用信息化手段构建内部控制体系的行之有效的建设思路和具体建设方案。全文共分为七个部分,首先介绍本文的研究背景、目的、现状及思路,随后分别阐述了内部控制理论和SK研究院原有的内部控制制度;ERP管理思想和SK研究院实施科研板块ERP的过程和具体做法;最后重点讲述了如何将内部控制制度内嵌于ERP系统,构建基于ERP环境下的SK研究院的内部控制体系,形成一个事前、事中和事后自动内部控制循环。该体系的建设将对SK研究院企业管理水平的提高起到极大的推进作用,同时对在采用ERP新型企业管理模式下进行内部控制的科研单位,也起到了示范效应。更多还原

【Abstract】 The scientific and effective internal control, as an enterprise management tool, it’s goal is to be subordinated to management control, while It also guides the significance of practice and operability to ensure the business activities’efficiency, effectiveness, asset security, economic information and financial reporting reliability.With the time, environmental conditions and the method of control constantly changing, the internal control system is also changing. ERP is a relatively perfect control tools or means which is of certain point on the course of the development of the internal control system. Under the circumstances of ERP, The internal control of company is facing increasingly grim tests, some of the old means of control have been abandoned or weakened, at the same time, as the ERP projects implement, and there appear a number of new systemic risks, which force the enterprises to re-build a new internal control system on the ERP environment ,in order to supplement and improve their internal control system., prevent various risks under the conditions of ERP, for ensuring the effective functioning of management activities of enterprise and the security integrity of the assets.In this paper, applying to standardized research methods, using comparative analysis of internal control models, regarding management, accounting, computer science and other disciplines as guides, Research achievements at home and abroad, focusing on infeqrating theory with practice and operability. I made a number of effective and specific proposals solution from the beginning of the goal, which is to propose the use of information technology tools. Full-text is divided into seven parts, firstly the background of this research, purpose, status and ideas are introduced, and then It expounds on the internal control theory and the existing internal control system of SK Research Institute; ERP management ideas, the implementation of ERP plate processes of SK Research Institute and specific practices. Finally It’s highlighted that how the internal control system is embedded in ERP systems, and how to build the SK Institute’s internal control system, which is based on ERP environment, so that the formation of a prior, during and after the automated internal control loop can be done. The construction of the system will raise the level of business management and play a great role in advancing for the SK institute, while the system plays an important part in demonstration effect for the scientific research units who are using the new ERP enterprise management mode to make the internal control enforced.更多还原