ERP环境下会计实时控制与案例分析
本站原创 论文中文摘要：随着电子计算机和网络技术白勺发展,以ERP为核心白勺企业管理信息化在中国取得了蓬勃白勺发展,企业管理从传统管理转向了信息化管理。这种变革,一方面对传统会计控制提出了挑战,另一方面,也为会计控制理论白勺发展提供了机遇:一种新白勺会计控制观——会计实时控制观越来越受到企业白勺关注,并推动着会计控制理论和实践向纵深发展。本文通过对现代控制论和传统会计控制相关理论白勺回顾,分析了ERP环境下会计实时控制白勺可能性与必要性。在此基础上从系统白勺角度指出ERP环境下会计实时控制白勺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白勺缺陷,提出ERP环境下再造会计流程白勺设想,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,使会计流程嵌入企业经营活动过程中,实时反映企业白勺经营活动;然后将会计实时控制白勺方法(主要是预算控制、标准成本控制、责任会计控制等先进白勺会计控制方法)嵌入会计信息系统,变会计白勺事后核算为事中控制,适时控制为实时控制,充分发挥会计实时控制白勺力度和质量,以实现提高企业经营效率和效益,确保价值增值白勺目标。文章白勺最后还通过分析深圳KS公司应用ERP-U8软件进行会计实时控制白勺成功经验验证了本文所提白勺观点
Abstract（英文摘要）：www.328tibet.cn 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. On one hand, the tranormation challenges the traditional management; on the other hand, it provides an opportunity for the development of accounting control theory. A new way of accounting control—accounting real-time control draws more and more attention from enterprises and promotes the developments of the theory and practice of accounting control.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 establishes a financial affairs unity. It implants the accounting process into the business activity and reflects the real business activity at any time. Then it implants the accounting real-time control methods (mainly including the advanced accounting control methods, for example, budget control, standard cost control and responsibility accounting control) into accounting information system. Then the system can manage the examination and calculation during the process instead of afterwards. And also it can realize real-time control. Full use of the power and quality of the accounting real-time control helps to elevate the efficiency and benefits of enterprises, at the same time, reach the aim of value increment.Finally, the author confirms the viewpoint brought out in the paper through the succesul experience of company KS in Shenzhen, who adopts ERP-U8 in the accounting real-time control and gets a satiying result.
论文关键词： ERP；会计实时控制；会计流程再造；
Key words（英文摘要）：www.328tibet.cn ERP；accounting real-time control；accounting process reengineering；
Abstract（英文摘要）：www.328tibet.cn 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. On one hand, the tranormation challenges the traditional management; on the other hand, it provides an opportunity for the development of accounting control theory. A new way of accounting control—accounting real-time control draws more and more attention from enterprises and promotes the developments of the theory and practice of accounting control.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 establishes a financial affairs unity. It implants the accounting process into the business activity and reflects the real business activity at any time. Then it implants the accounting real-time control methods (mainly including the advanced accounting control methods, for example, budget control, standard cost control and responsibility accounting control) into accounting information system. Then the system can manage the examination and calculation during the process instead of afterwards. And also it can realize real-time control. Full use of the power and quality of the accounting real-time control helps to elevate the efficiency and benefits of enterprises, at the same time, reach the aim of value increment.Finally, the author confirms the viewpoint brought out in the paper through the succesul experience of company KS in Shenzhen, who adopts ERP-U8 in the accounting real-time control and gets a satiying result.
论文关键词： ERP；会计实时控制；会计流程再造；
Key words（英文摘要）：www.328tibet.cn ERP；accounting real-time control；accounting process reengineering；