浅析基于ERP会计实时控制研究.docVIP

浅析基于ERP的会计实时控制研究 中文摘要：随着时代的不断进步，电子计算机和网络技术的发展更是日新月异，以ERP为核心的企业管理信息化在中国取得了蓬勃的发展，企业管理从传统管理转型为信息化管理。这样的变革就是一把双刃剑，虽然对传统会计控制提出了挑战，但是同时也为会计控制理论的发展提供了机遇。自从会计控制被明确提出以来，大量学者对此进行了多方面的研究，实践也在不断验证这些理论的效果。随着现代信息技术在企业管理中的不断应用，从最初的简单应用到MRP、闭环MRP、MRPII直到现在的ERP，会计控制的环境与手段有了极大的改变。在目前的ERP热潮中，研究ERP环境中的会计实时控制就显得非常必要。 本文通过对会计实时控制和会计控制相关理论的回顾，分析了ERP环境下会计实时控制的可能性与必要性。在此基础上从系统的角度指出ERP环境下会计实时控制的框架体系主要由会计流程再造和会计实时控制方法两部分组成：先以流程再造理论为指导，分析了传统会计流程的缺陷，提出ERP环境下再造会计流程的设想，利用信息技术将会计流程、业务流程和管理流程有机融合，建立财务业务一体化流程，然后将会计实时控制的方法（主要是预算控制、标准成本控制、责任会计控制）嵌入企业经营活动过程中，实时反映企业的经营活动；变会计的事后核算为事中控制，利用ERP系统的实时信息，充分发挥会计实时控制的力度和质量，以实现提高企业经营效率和效益，确保价值增值的目标。 关键词：ERP 会计实时控制 会计流程再造 Abstract： With the development of computer and Internet, information-based business management in the core of ERP spreads in China. Instead of traditional management, business management now adopts the information-based management. Since accounting control was clearly staled, a large number of scholars had researched a lot ,and the theoretical results are also constantly tested in practice．With modem information technology continuously applied in the enterprise management, from the initial simple application to MRP, Closed loop MRP,MRPⅡuntil the ERP, accounting control environment changed greatly. Face to the current upsurge of ERP, it is essential to study accounting control in ERP． This paper reviews theories related to modern controlling and traditional accounting control and analyzes the possibility and necessity of accounting real-time control under the environment of EPR. on the base of which, the paper points out that from the angle of system formation, the system is made up of two parts. Constructed by the technological process reproduction theory, the author finds out disadvantages of the traditional accounting and brings out the thought of accounting process reengineering under the environment of ERP：With the help of information technology；The thought unifies the accounting process, business process and management process and establishe