【作者】 黄敏；

【导师】 薛祖云；

【作者基本信息】 厦门大学 ， MPAcc（专业学位）， 2018， 硕士

【副题名】以D公司为例

【摘要】 在企业信息化以及财务业务一体化的研究与应用上,国内起步较晚。从19世纪80年代国内企业开始应用制造资源计划,到如今企业信息化程度水平得到较大幅度的提高,在信息化应用中,财务业务一体化信息平台在全面提升企业的财务管控能力与提高核心业务管理水平等多个重要方面,有着明显的效果。为了让企业在信息化建设上能更高效地发展,诸多的学者与实践工作者都对信息化的整体控制系统进行过设计与研究,但对于同时涉及业务系统与财务系统的销售人员薪酬信息平台集成化研究则较为空白。企业薪酬体系的设计在理论发展与实践探索中不断地丰富与完善,而销售人员作为企业重要的活力来源,其薪酬计算的科学性与正确性的重要程度不言而喻。本文对现行企业信息系统存在的问题进行剖析,并创新性地从目前关注较少的销售人员薪酬系统入手,从财务业务一体化的视角提出搭建销售人员薪酬系统进行流程优化,提出在对接实时业务数据、人力资源、绩效配额等信息来源的同时,对接财务信息出口,并整理、刻画出了基于理论优化后的整体框架以及运作流程。同时,本文在框架应用部分,以已在该方面有实践经验的D公司为案例,通过介绍其系统在企业中的实践应用,对其现行企业销售人员薪酬信息系统在财务业务一体化的实践效果进行剖析,以实践性为基础,对流程进行二次优化,形成了更为完整的流程框架,并指出类似系统通过对于业务数据和财务数据的对接、整合与转换,在企业信息化过程中可以起到推进与整合的作用。本文的积极作用在于,为企业信息化环境下,我国企业财务业务一体化实践过程中的销售薪酬信息平台系统构建提供参考。同时,笔者认为,本文的局限性主要在于以下两点:首先,由于信息技术方面专业知识有限,本文的分析仅局限在理论水平与实践观察,未能提出在系统搭建中的具体技术性建议。再次是该系统受众企业的局限。系统开发、引进及优化的成本较高,成本效益难以准确量化,加上案例分析选取的是规模较大、信息化程度较高的企业,因此对于那些销售人员占较小比重、规模较小的初创企业等,借鉴意义较小。更多还原

【Abstract】 In the aspect of the application and recent research about enterprise information system and integration of finance and business,our country is being late to the game.In the 1880s,China started the application of the manufacturing resource planning for domestic enterprises.In recent years,our informatization level of enterprise has made a great growth.The obvious advantage of information platform with financial integration has been more and more prominent,especially in improving the ability of management and control about financial part comprehensively and improving managerial level for the core business.For the further development of informatization,scholars and relevant workers have made several designs and researches for informative holistic control system.However,the researches around the ’salary information system of sales staff which involves both business system and financial system still exists research gap.Design of enterprise compensation system has constantly enrichment and perfection both in theory and practice.As important source of energy for enterprise,the scientificity and accuracy of compensation calculation for the sales staff is significant.In this paper,it makes detail analysis about the existing problems of recent enterprise information system and it creatively starts with sales compensation information system which lacks of public attention.Following this,from the perspective of integration of finance and business,it proposes the schemes to optimize reasonable sales compensation process for information system.The process optimization requires that it is not only to receive lots of information such as business data,human resource information and the quota of business performance,but to output the financial computation and organize a whole framework and operation flow.In addition to the preliminary optimization which based on theory,in the part of framework application of this paper,it will focus on a representative example of company D which has rich practical experience.Through the introduction for practical application of the sales compensation system of company D and the comprehensive analysis for its effects in the aspect of integration of finance and business.It is a further improvement of the process and it points out that this system plays a crucial role of conformity in the process of enterprise informatization and integration by docking,integrating and converting the business data and financial data.The positive role of this paper is that it makes in-depth discuss and provides a reference for the construction of sales compensation information platform system for domestic enterprise with the background of enterprise informatization.What is more,the limitations of this paper is reflected in following two points.On one hand,the analysis is restricted to theoretical level and practical observation because of the limitation of professional knowledge of information technology.It lacks technological advice for the construction of the whole system.On the other hand,the audience of this paper is limited.The introduce costs of the information system is high,the case for case study has its existing advantage of large-scale and high level of informatization.In this way,the process planning of this system has limit meanings for those small-scale and newly-established enterprises.更多还原