【作者】 张庆；

【导师】 彭韶兵；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2013， 硕士

【摘要】 ERP系统是企业资源计划系统的简称。该系统可以整合企业各业务模块的主要功能,便于管理层实施高效企业运营。但中国企业在ERP系统实施中偏离目标而陷入混沌状态的比比皆是,实施层面的具体案例较缺乏。究竟应如何在国内环境中有效运用ERP系统?本文主要从实践应用角度对ERP系统实施原理进行目标缩放,从财务视角出发以财务系统作为核心模块进行替代,然后从工作标准化进行分析,找到影响因素“财务信息传递速度”,最终初步得出“优化流程判断”这一理论简化且易于实践的ERP系统实施方向。接着本文通过对华润燃气集团上线相关系统前后发生的具体情况进行叙述,运用该理论进行分析并评价优劣,再以经济学原理进行适度补充。尽可能从理论联系实际的角度对于ERP系统实施进行讲解,希望为国内企业带来一定启示。在中国企业ERP系统实施中,财务系统实施最为关键。财务系统独立性较强,基于财务指标的企业业绩评价最容易实现,相对成本最低,故财务模块作为核心凌驾于其他业务之上,是ERP系统使用中最重要的方面。从实际实施情况上讲,中国企业也普遍会优先使用财务系统作为实施ERP系统的切入点。财务系统良好运行的关键是标准化。财务系统分为核算系统和合并报表系统,前者系统开发基本成熟但后者相对薄弱,对于财务指标报告使用有一定影响。问题解决方法就是参照快餐行业进行标准化处理,提高财务信息传递速度。提高财务信息传递速度的核心是减少流程判断。在实际的财务信息传递中,财务信息传递速度比质量更为重要(满足前提时),并且可以对财务信息质量进行单向转化。而影响财务信息传递速度的关键就是优化流程判断,流程判断的存在与否是主要因素,而其是否简化是次要因素,总有流程判断因重要而无法消除。对华润燃气集团实施ERP系统情况进行描述,分系统上线前、合并报表系统上线、核算系统和其他系统上线补充三个阶段,对相关情况进行分析,评价其实施中的得失。本文从简易操作的思路对ERP系统实施进行了论述,对实施中的关键问题进行了分析和评价,提供的案例也为国内企业确定相关工作量和实施进程表提供了参照。本文所述的ERP系统,在很大程度上受制于以往财务系统建立的思路,即以财务信息作为主要对象进行管理,整体流程偏重于财务信息流转,未提出更为崭新的方向做探讨。另外研究案例局限于某集团内部,其代表性并不足够突出。更多还原

【Abstract】 The background and significance:The ERP system is the abbreviation of enterprise resource planning system. The main function of this system can integrate each module, it will make the business operations have more efficiency. However, the ERP system didn’t guide domestic enterprise on the right way, and it is lack of specific cases. How could we use the ERP system? From a practical point of view, concentrating on a single goal is a nice method. We use the financial system instead of ERP system, then the speed of financial information transmission will talent showing itself In the normal work, reducing the numbers of the judgment plays an important role at last. By the way of analysis with The China Resources Gas Company, some conclusions can be obtained. We could also observe in economics’ point of view. All we did is hope to find a method which could be used in practical.Main point of each chapter:1. Usually U in China, the financial system is the key of the ERP system. The Independence is more in the financial system than in other links, while performance evaluation based on financial indicators has higher effect and lower costs. In fact, lots of mainland chinese companies take the financial system as the first step of the ERP system implementation.2. The best way to keep the financial system works effectively is standardization. Two parts included in the Financial system—the accounting system and the consolidated financial statements system. The former has a mature way to development, as the same time the latter lacks a standard opinion. This makes some troubles in using the financial statements. We should work standardly like the Fast-food industry, Improve the financial information transmission speed is a good idea.3. The method to improve the financial information transmission speed is to reduce the numbers of the judgment. Usually, the speed is more important than the quality in transmission under certain conditions. The use of the speed become the quality is unidirectional. The Influence has two sides:whether the processes exist are the main aspects, the complexity of the processes is the Secondary aspect. Lots of processes are too important to reduce4. The China Resources Gas Company has implemented the ERP system. We shall make an analysis on the process, and judge behaviors in the period of the value更多还原