基于ERP会计实时控制研究
本站原创 论文中文摘要：会计控制是会计理论中的重要问题。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 环境中的会计控制非常必要。 本文回顾了会计控制和信息技术的发展历程,分析了会计实时控制的可能性与必要性及我国会计实时控制的现状,由分析目前国内会计实时控制的高失败率入手,研究了成功构建会计实时控制的步骤。本文经过研究分析认为,基于 ERP的会计实时控制是会计控制的必然发展方向,目前国内会计实时控制的高失败率说明了对 ERP 的配套措施不完善,文章从会计人员的角度详细分析与论述了会计实时控制构建与实施的步骤,这些步骤大致可分为两个阶段:一是在 ERP 实施时的会计流程再造、会计基础数据准备和会计人员职能转变;二是充分利用 ERP的特点,运用先进的控制方法进行实时控制,这些方法包括预算控制、标准成本控制和责任会计控制。通过这些步骤的完成,可以成功的构建会计实时控制。文章最后还通过分析某企业建立会计实时控制的成功经验验证了本文所提的观点
Abstract（英文摘要）： Accounting control is an important issue of accounting theory. Since accounting control wasclearly stated, a large number of scholars had researched a lot, and the theoretical results arealso constantly tested in practice. With modern information technology continuously applied inthe enterprise management, from the initial simple application to MRP, Closed loop MRP,MRPII until the ERP, accounting control environment changed greatly. Face to the currentupsurge of ERP, it is essential to study accounting control in ERP.This paper reviewed the development of accounting control and the information technology,analyzed the possibility, necessity and present situation of real-time accounting control in ourcountry, and studied the steps of constructing real-time accounting control. Based on the aboveanalysis, this paper pointed out that real-time accounting control based on ERP is the inevitablydevelopment direction of accounting control, the frequent failure of real-time accounting controlproject just because the necessary measures are carried out imperfectly. In the position ofaccountants, this paper analyzed and elaborated the steps of real-time accounting control’sconstruction and implementation, which can be divide into two stages: first, the accountingprocess reengineering, foundation data preparation and function tranormation in theimplementation of ERP;second, utilize the advanced control method to carry on real-timeaccounting control based on full use the characteristic of ERP, these methods including budgetcontrol, standard cost control and responsibility accounting control. Through these steps, wecan succesully construct real-time accounting control. Finally, this paper confirmed theviewpoint which this paper raised through a case study.
论文关键词： 会计控制；会计实时控制；ERP；
Key words（英文摘要）： Accounting control；Real-time Accounting Control；ERP；
Abstract（英文摘要）： Accounting control is an important issue of accounting theory. Since accounting control wasclearly stated, a large number of scholars had researched a lot, and the theoretical results arealso constantly tested in practice. With modern information technology continuously applied inthe enterprise management, from the initial simple application to MRP, Closed loop MRP,MRPII until the ERP, accounting control environment changed greatly. Face to the currentupsurge of ERP, it is essential to study accounting control in ERP.This paper reviewed the development of accounting control and the information technology,analyzed the possibility, necessity and present situation of real-time accounting control in ourcountry, and studied the steps of constructing real-time accounting control. Based on the aboveanalysis, this paper pointed out that real-time accounting control based on ERP is the inevitablydevelopment direction of accounting control, the frequent failure of real-time accounting controlproject just because the necessary measures are carried out imperfectly. In the position ofaccountants, this paper analyzed and elaborated the steps of real-time accounting control’sconstruction and implementation, which can be divide into two stages: first, the accountingprocess reengineering, foundation data preparation and function tranormation in theimplementation of ERP;second, utilize the advanced control method to carry on real-timeaccounting control based on full use the characteristic of ERP, these methods including budgetcontrol, standard cost control and responsibility accounting control. Through these steps, wecan succesully construct real-time accounting control. Finally, this paper confirmed theviewpoint which this paper raised through a case study.
论文关键词： 会计控制；会计实时控制；ERP；
Key words（英文摘要）： Accounting control；Real-time Accounting Control；ERP；