基于ERP集成环境的会计信息处理研究

内 容 摘 要

当前市场竞争越来越激烈，企业提高自身会计核算和财务管理的水平，可以促进企业发展，并且在激烈的市场竞争中获得一席之地，完成企业发展目标。当前我国已经进入到信息时代，如果仍然利用传统的会计核算管理方式，将会降低企业整体竞争力。而ERP信息系统是一种新型管理方法，可以提升企业会计核算和财务管理的水平。本人供职于生产型企业，在长期的运用与实践中积极探索ERP与财务管理的关系，将企业在运用中的常见问题结合日常工作环境下的ERP在企业财务、管理体系、内部控制和数据安全等策略予以分享。

[关键词]：ERP 会计信息系统 内部控制

目       录

1.ERP在财务会计信息系统中的作用················································1

2.ERP 信息系统在企业财务管理中的应用·············································1

2.1在优化财务管理机构中利用································································2

2.2在成本管理成本提升中利用····························································2

2.3在财务预测和分析中利用····························································2

基于ERP 信息系统提升企业财务管理和会计核算的策略·························2

3.1完善财务管理体系····································································2

3.2完善会计核算制度································································3

3.3提高财务人员的综合水平····························································3

3.4利用预算管理手段································································3

ERP会计信息系统对内部控制的新要求················································3

4.1确保输入数据的准确性····························································3

4.2杜绝利用计算机犯罪································································3

4.3操作人员的职能牵制····································································4

4.4加强会计档案保管································································4

4.5网络的迅猛发展及应用给ERP会计信息系统内部控制提出了新要求··········4

ERP环境下的企业会计信息系统内部控制的应对策略·····························4

5.1做好基础管理工作································································4

5.2运用正确的审核方法对输入数据进行审核········································5

5.3建立制度控制，加强操作流程控制，防止利用计算机进行舞弊················5

5.4建立健全的ERP岗位管理制度····················································6

5.5加强内部审计································································6

5.6建立会计电算化档案管理制度，加强会计档案的保管····························6

5.7加强系统安全与网络安全控制············································6