论文标题:论ERP与会计控制理论的互动性
Auditors" Opinions and Stock Returns: Evidence from Chinese Stock Marker
论文作者 李燕春
论文导师 刘仲文,论文学位 硕士,论文专业 会计学
论文单位 首都经济贸易大学,点击次数 258,论文页数 45页File Size3125k
2003-03-01论文网 http://www.lw23.com/lunwen_1199602/ 互动性,ERP,会计控制,价值控制系统,实时控制
Reciprocity,ERP,Accounting Control,Value Control System,Real-time Control
本研究是基于理论研究与实践活动存在互动性而展开的。理论研究与实践活动的互动性是指：实践促进理论的发展，理论通过对实践中优点的总结和问题的分析，从原理上指明实践发展的方向与可行性；发展的实践活动再促进理论发展…，实践活动与理论研究不断互动、共同向前发展。 20世纪90年代应运而生的ERP(Enterprise Resource Planning)企业资源计划已在国内外企业中得到广泛的运用。笔者在实施ERP系统取得成功的联想控股下的神州数码集团进行了实习和调研，对ERP中的会计系统有了一定的实地接触。本研究通过对国内外会计控制理论的文献综述，和对ERP发展过程及在我国发展现状的分析，笔者分三个部分论述了ERP与会计控制理论的互动性：其一，ERP环境下的会计证实会计是一个价值控制系统，并采用比较分析法将手工或电算化的会计系统与ERP环境下的会计系统进行比较，论述ERP环境下会计控制与前两种环境下会计控制的不同之处。其二，分析实践中会计控制系统的不能实现实时控制的现状和原因，现状是ERP环境下会计系统的大部份凭证仍然是在经过多次审核后由人工录入系统，仍没有实现会计凭证的信息化，其原因主要是会计信息的决策有用属性决定ERP中的会计信息可靠性优先；其三，从理论角度证明随着整个社会信息化的建设和信用体系的完善，企业经营所需的各类信息可以即可靠又及时地提供给信息使用者，将来可以会计实现实时价值控制。会计信息的可靠性与及时性不再仅仅是相互矛盾的一个事物的两个方面，它们可以是相互促进、共同提高的信息质量的两个方面。 会计控制实现“实时控制”后，会计所反映的价值信息与物流信息在业务发生时实时地反映，会计人员作为信息审核员和录入员的工作将逐渐消失；企业财务部门的信息收集功能分散到企业价值链的各个环节，对各环节的控制也更加及时和准确。会计的机构设置将由原来独立于业务流程、高高在上的一个管理部门，逐步实现机构的扁平化。在ERP系统中，物流、价值流与信息流的同时准确流动，新经济环境企业的会计信息与决策者更加相关，会计基本理论又将进一步发展。
The study is based on the reciprocity between theoretical research and practice activities. Reciprocity between theoretical research and practice activities means that while practice activities promote the development of research, the theoretical research can point out the problems and places needed to be improved in practice, and from theoretical view point direct the development of practice activities. With the cycling of these steps, both of the theoretical research and the practice activities will reciprocally move forward.ERP (Enterprise Resource Planning) system represents the present stage of information management system. It has encapsulated the full spectrum of business processes such as selling, marketing, purchasing, warehousing, accounting and human resource planning into tightly integrated enterprise-wide information databases. It is used by many enterprises home and abroad.From the field research done in Digital China Group of Legend Holding, I became interested in accounting system of ERP and its reciprocal relationship with accounting control study. After a summarization of references and a discussion of ERP system development and its present status in China, I discussed the reciprocity between ERP system and basic accounting theory in three chapters. Chapter 4: the accounting system in ERP proves that accounting is a value control system; chapter five: the accounting value control system in ERP is not a real-time one, and from theoretical analysis I consider that it is mainly because information reliability takes precedence over information relevance; chapter 6: with the construction of inform system and credit system allover our society, accounting system can and will become a real-time value control one. The flows of stuff, value and information can take place at the same time while the activity takes place. Accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize. New economy and ERP system will provide both highly reliable and relevant information to information users. Accounting theory will develop forward reciprocally.
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