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内部控制是一种制度安排,联系着企业内部的利益主体之间的关系,用于防范管理疏漏、确保会计信息质量,从而达到权责分明、加强合作、降低风险、保护资金安全等目的。随着科技的不断发展,内部控制的方案也在不断改进和完善。其中,ERP(Enterprise Resource Planning)系统在企业财务控制优化方面发挥着显著的作用。ERP是企业资源计划或规划的简称,一开始被定义为应用软件,而后迅速被全世界商业企业认可并接受。本文基于ERP的视角,研究企业财务控制优化问题,通过对ERP系统以及其在实际应用中的存在问题进行分析,为企业财务控制优化提供解决思路和有效的政策建议。
Internal control is a kind of institutional arrangement that links the relations among the main stakeholders within the enterprise to prevent omissions in management and ensure the quality of accounting information so as to achieve the purpose of clear power and responsibility, strengthen cooperation, reduce risks and protect the safety of funds. With the continuous development of science and technology, the plan of internal control is also constantly improving and perfecting. Among them, ERP (Enterprise Resource Planning) system plays a significant role in the optimization of corporate financial control. ERP is an acronym for enterprise resource planning or planning that was initially defined as application software and quickly recognized and accepted by business enterprises worldwide. Based on the perspective of ERP, this paper studies the problem of enterprise financial control optimization. By analyzing the existing problems of ERP system and its application, this paper provides solutions and effective policy suggestions for the optimization of financial control.