基于ERP系统环境下的出版企业内部控制研究

随着市场经济迅速发展,信息化技术在我国企业的广泛运用,ERP系统在越来越多的企业内部控制中得到广泛应用,目的在于规避风险,对企业进行高效管理和控制,实现企业的战略目标。ERP系统作为集信息技术和控制管理为一体的先进管理工具,对于内部控制体系来说,是实现自动控制和信息沟通的重要方式。在ERP系统环境下,如果没有对内部控制进行调整和优化,那么ERP系统的实施效果很难达到预期目标,企业内部控制的目标也难以实现。近年来出版市场竞争日益激烈,出版企业通过使用ERP系统全面提升企业的管理和内控水平,规避风险。本文从ERP系统和内部控制的概念出发,首先从三个方面介绍了ERP系统环境下实施内部控制的优势,研究在ERP环境下出版企业内部控制存在的问题,并针对上述问题提出加强ERP系统环境下的出版企业内部控制对策,为如何完善企业内部控制系统,对企业的内部控制管理提供建设性的意见。通过阐述ERP系统对企业财务信息内部控制的影响,再探讨分析其内部控制的优化现状,并对其中存在的风险进行防范。     

浅谈以财务管控为抓手利用ERP建立企业内部控制

内部控制建设是一项系统工程,虽然出台了内部控制的基本规范及其配套指引,有了理论的指导,但是在实务中如何建立健全企业内部控制的具体方式有多种。以财务管控为抓手,利用ERP建立企业内部控制系统是一个切实可行的实务操作方法。利用ERP软件来进行内部控制的管理,使内控控制更加完善,实施效果更加明显。由于财务部门的专业性和综合性,管理职能不断的延生拓展,利用ERP系统由财务管控拓展到业务管控,从而建立健全公司的内控控制系统,促进内部控制各个环节健康发展变得水到渠成。本文阐述以财务管控为抓手以ERP系统为载体建立内部控制的理由,以及财务人员在推动企业内部控制中发挥的作用。旨在实务中给企业建立内部控制提出一个具体可行的建议。     

寿险公司应用ERP系统对内部控制的影响

一、ERP系统应用对寿险公司内部控制的影响ERP系统在寿险公司应用后主要是改变了内部控制五要素的具体内容与特征,并因此对整个公司的内部控制产生了深远影响。这五个要素分别是控制环境、风险评估、控制活动、信息与沟通及内部监督。1.控制环境是指企业控制对建立和实施有重大     

关于如何运用ERP管理系统加强企业内部控制的研究

运用ERP管理系统进行企业内部控制已经成为当下许多企业采用的手段。本文首先对ERP管理系统和内部控制进行了简单的介绍,然后分析了ERP管理系统在企业内部控制中发挥的重要作用,最后就如何运用ERP管理系统加强企业内部控制提出了相应的对策建议,以期为有关同行提供参考。     

ERP系统下完善企业财务内部控制管理的相关探讨

现代企业的不断发展与进步,一定程度上推动了ERP系统在企业财务内部控制的应用,已经得到了企业内部的高度重视与关注.ERP系统的实施,可以推动企业财务管理工作的顺利实施,促进企业的健康发展与运作.本文主要针对ERP系统下完善企业财务内部控制管理展开深入的研究,并提出几点针对性的建议,以供相关人士的借鉴.     

对ERP环境下企业内控审计的研究解析

伴随着市场经济的发展,企业间的竞争日益加剧,ERP系统逐渐被广泛的应用于企业管理之中,成为企业管理的新型管理模式。ERP的载体是计算机网络,ERP系统在企业中的大量运用,对企业内部诸多方面均产生了重要影响,如:审计线索、风险和环境,会计信息系统的执行以及效果监督检查等。由此可见,企业应该把握好ERP环境下的企业内部控制,不断改善企业经营模式,促进审计部门全员参与,促进ERP系统与企业管理有效结合,从而提升企业管理效率。本文阐述了ERP与企业内部审计之间的联系。进一步分析了ERP的实施对企业的内部审计产生的影响,探究如何完善ERP环境下内部审计系统。     

ERP环境下的内部控制探讨

近年来,随着企业规模的不断扩大,传统的管理方式已经不能满足企业发展的需要。ERP作为崭新的现代管理手段,可有效整合企业内部资源,在很大程度上满足信息技术的发展需要并且实现信息共享。ERP系统的实施要求企业组织结构和管理工作做相应改变,从而对企业内部控制产生影响。及时识别、科学分析和评价影响内部控制目标实现的各种不确定因素并采取应对策略,是实施内部控制的重要环节。本文的总体思路和框架是从加强ERP环境下的风险管理的角度,对内部控制进行探索。     

ERP环境下财务会计信息系统内部控制优化途径

近年来,企业财务管理更加注重科学化和信息化,ERP管理系统的应用给企业管理带来了巨大的帮助,为企业的会计信息化管理以及内部控制提供了有效的帮助。同时在ERP环境下,企业财务会计信息化内部控制也带来了巨大的调整。如何在ERP环境下强化企业财务会计信息系统内部控制,对内部控制进行优化是目前企业财务管理的一个重点。本文从ERP环境对于财务会计信息系统内部控制的影响出发,重点探讨了优化ERP环境下会计信息系统内部控制的有效措施。最后得出:要想在ERP环境下不断的提升财务会计信息系统内部控制水平,必须不断的创新和优化内部控制措施,从企业实际出发,总结企业会计信息系统内部控制中存在的风险,基于存在的风险找出合理的优化控制措施,让企业财务管理更加合理化,保证企业在可持续发展中不断壮大。     

运用ERP管理系统加强高校财务内部控制探析

随着我国高等教育的快速发展,高校运营的资金流量急剧增加,原有财务内部控制逐渐显现出其局限性,运用ERP管理系统已成为高校财务内部控制的必然趋势.文章对ERP管理系统和高校财务内部控制进行了阐述,分析了高校财务内部控制存在的问题以及ERP管理系统应用于高校财务内部控制的重要作用,提出了ERP环境下高校财务内部控制的保障机制.     

浅谈ERP环境下财务会计信息系统内部控制优化

ERP系统是现代企业管理中一种全新的企业管理模式,它是以信息技术为基础,将企业内部各部门通过信息连接整合在一起.ERP环境下,财务会计信息系统取得了巨大的进步,但也给财务会计信息系统的内部控制和风险管理带来了新的问题.本文将先简述ERP系统对企业财务信息内部控制的影响,再探讨分析其内部控制的优化现状,并对其中存在的风险进行防范.     

Complementary controls and ERP implementation success

Many organisations have sought to improve their competitiveness by investing in advanced information technology, such as Enterprise Resource Planning (ERP) systems. They have implemented ERP systems for a variety of reasons, including solving year 2000 issues, reengineering business processes, and facilitating e-business. The implementation of an ERP system and associated changes in business processes, however, is not straightforward. ERP implementation projects are but another example of an information systems development project that needs to be controlled, yet the implementation of an ERP system is significantly different than a traditional system implementation. Control can be exerted by both formal and informal means [Kirsch, L.J., V. Sambamurthy, D-G. Ko, and R.L. Purvis. 2002. Controlling information systems development projects: The view from the client. Management Science. 48(4): 484–498]. Research has demonstrated that single modes of control are not sufficient, rather that a portfolio of control modes should be utilized. We expand upon this concept and suggest that this need for a mix of overlapping and redundant control mechanisms identified in the literature is explained through the use of the theory of complementarity [Milgrom, P. and J. Roberts. 1990. The economics of modern manufacturing: Technology, strategy and organization. American Economic Review 80: 511–528; Milgrom, P. and J. Roberts. 1994. Comparing equilibria. American Economic Review 84: 441–459; Milgrom, P. and J. Roberts. 1995. Complementarities and fit: Strategy, structure, and organizational change in manufacturing. Journal of Accounting and Economics. 19: 179–208; Topkis, D.M. 1998. Supermodularity and Complimentarity. Princeton University Press]. Surveys of chief information officers and internal auditors were conducted to obtain data on the controls used in ERP implementations. We find that groups of complementary controls need to be employed in the implementation of ERP systems to achieve a successful implementation.     

我国上市保险公司内部控制评价研究

保险公司内部控制为保险公司的稳健运营和可持续发展提供了基础架构与实践平台。本文构建了上市保险公司内部控制评价体系,运用层次分析法(AHP)对中国人寿、中国平安、中国太保三家A股上市保险公司的内部控制体系进行综合评价,并提出了相应的政策建议,以期为推进上市保险公司践行内部控制评价提供路径指引。     

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the quality of internal control audits. Our research design improves on prior studies by exploiting both cross‐sectional and time‐series variation in the content of PCAOB inspection reports, while also controlling for audit firm and year fixed effects, effectively achieving a difference‐in‐differences research design. We find that when PCAOB inspectors report higher rates of deficiencies in internal control audits, auditors respond by increasing the issuance of adverse internal control opinions. We also find that auditors issue more adverse internal control opinions to clients with concurrent misstatements, who thus genuinely warrant adverse opinions. We further find that higher inspection deficiency rates lead to higher audit fees, consistent with PCAOB inspections prompting auditors to undertake costly remediation efforts. Taken together, our results are consistent with the PCAOB inspections improving the quality of internal control audits by prompting auditors to remediate deficiencies in their audits of internal controls.     

21世纪以来我国内部控制研究主题及述评——基于2000年到2010年《会计研究》等国内主要七种期刊的分析

本文对2000-2010年《会计研究》等国内主要七种期刊有关内部控制的文献予以归纳,总结21世纪以来我国内部控制研究的主要特点是以美国COSO框架、ERM等为借鉴,融入控制环境、企业文化、ERP等软性因素,挖掘内部控制相关理论基础,从内部控制的概念、框架体系的再延伸,到内部控制的制度建设、执行、评价、信息披露等理论和实践体系的发展和改进,特别指出内部控制呈现出与企业战略、公司治理、企业价值、全面风险防控等内容紧密结合.同时指出内部控制研究的不足,并对内部控制未来的研究方向提出建议.     

CFOs’ and public accountants’ perceptions of material weaknesses in internal control areas as required by Section 404 of the Sarbanes-Oxley act

One of the most controversial aspects of the Sarbanes-Oxley Act of 2002 (SOA) is related to Section 404, which requires management to assess the entity’s internal controls, and then its independent auditor to attest and report on management’s assessment. The auditing standard governing this requirement was promulgated by the Public Company Accounting Oversight Board (PCAOB). Its title is Auditing Standard (AS) No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements [Public Company Accounting Oversight Board (PCAOB) (2004). An audit of internal control over financial reporting performed in conjunction with an audit of financial statements. Auditing Standard No. 2, Washington, DC: PCAOB]. AS No. 2 requires, among other things, that management must disclose any “material weaknesses” in internal controls. However, absent any guidance other than definitions from the PCAOB, management and independent auditors are left to their own judgment to define and recognize “material weakness in internal control” or “significant deficiency” while implementing AS No. 2. The research question, then, becomes to what extent, if any, are weaknesses in internal control over financial reporting consistently assessed, recognized and agreed upon by both parties? Or does their professional judgment and point of view cause different perceptions? Most of the Section 404 research has focused on the characteristics of the material weaknesses disclosed (and the capital market or other impacts of reported material weaknesses). This study, in contrast, is behavioral in context, and examines the perceptions of CFOs and CPAs as to whether they believe an internal control material weakness exists under four independent scenarios. The results indicate that the CPAs were significantly more conservative in their assessments in two of the four cases.     

A ‘time–space odyssey’: management control systems in two multinational organisations

This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e. distance) and how they were understood and managed had profound effects on management control. In one organisation the ERP reproduced existing structures and distance which permitted conventional accounting controls based on action at a distance to be maintained. The second organisation used ERP to collapse distance through real-time information in a matrix structure. This did not increase centralisation but rather produced constantly changing loci of control and managerial feelings of ‘minimalist’ control.     

财务报告内部控制审计收费的影响因素——基于中国内地在美上市公司的实证研究

本文以中国内地在美国上市的公司为样本,研究了财务报告内部控制审计收费的影响因素及影响方式。研究发现,公司规模、会计师事务所的声誉与审计收费显著正相关;公司财务报告内部控制的复杂性与审计收费正相关,而且,在会计师事务所看来,相对于有传统的常规业务流程的公司,没有传统的常规业务流程的公司的财务报告内部控制更复杂。研究还发现,由于风险导向审计模式的应用、SOX法案特定的制度安排以及财务报告内部控制的特性,公司财务报告内部控制失效的风险与审计收费之间并不是以往研究结论和常识中的正相关,而是显著负相关,即上一年披露了财务报告内部控制重大缺陷的公司的审计收费反而低,产生了"极反效应"。     

An Option-Pricing Approach to the Costs of Export Credit Insurance

This article investigates the relationship between a debtor country's external financial indicators and the costs associated with the insurance of export credits to that country. For this purpose a stylized model of export credit insurance (ECI) is developed, the central idea being that ECI is similar to a contingent claim such as a European put option. Thus, tools from option pricing theory were used to calculate the price of ECI, implying that not only the current financial position but also the volatility of the changes in that position determine such costs. The empirical results of a statistical analysis of the premium rates for ECI, applied by a private export credit insurer to seventy-seven developing countries during 1993, provide some support for these hypotheses. In particular, the reserves-over-imports ratio of a debtor country and the volatility of the rates of change of this ratio appear to contribute significantly to the premium rates that apply to that country. Thus, the article provides evidence that option pricing parameters do play role in practical insurance pricing, even if this pricing is not explicitly based on these parameters. Premium rates are set as if an underlying option market operated. Thus, the trade of countries with volatile external financial positions is saddled with higher costs than that of countries with more stable positions.     

Responsibility cost control system in China: a case of management accounting application

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, performance evaluation, variance analysis, and so on. In particular, the system has integrated responsibility accounting and cost control by introducing market mechanisms to substantially reduce production costs and raise profitability. The successful experiment reveals that the responsibility cost control system is an effective tool for cost control under the changing Chinese business environment. The Han Dan experience demonstrates that management accounting can play a positive role in improving business management and profitability in China or other developing countries. In addition, this study casts light on effective diffusion of management accounting practices under different social and economic systems.     

Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs

There is a great interest among researchers and practitioners in accounting information systems (AIS) value. This is particularly important in cases of systems such as enterprise resource planning (ERP). This paper empirically measures and analyses the determinants of ERP use and value in a single framework, as well as provides empirical evidence from Portuguese small and medium enterprises (SMEs). Drawing upon theories on the process and contexts of information technology (IT) we postulate nine hypotheses. Used the technology–organization–environment (TOE) framework to hypothesize how compatibility, complexity, efficiency, best-practices, training, and competitive pressure explain ERP use. Based on the resource-based view (RBV) theory we hypothesize how ERP use, collaboration and analytics explain ERP value, and its potential contribution for the nature of management control and accounting information systems on Portuguese SMEs. Through structural equation modeling, a data set of 134 web-surveyed firms is used to test the hypotheses. Our empirical analysis leads to six main findings: 1) compatibility, complexity, best-practices, and efficiency are more important determinants for ERP use as well as training and competitive pressure, suggesting that technological, organizational and environmental characteristics are the main drivers of ERP use among Portuguese SMEs. 2) Similarly, collaboration and analytics are more important for ERP value upon use, suggesting that system capability characteristics are the main drivers of ERP value. 3) ERP value benefits from system enhancements to firms' business processes in the post-implementation phases. 4) For Portuguese SMEs the mostly valued metric attained through ERP is management control. 5) Impelled by legislation, Portuguese SMEs are using ERP as the accounting system for management, financial and tax accounting. 6) Portuguese SMEs invest more than 70% of their annual IT budget to ERP use. Together, these findings offer insights into how Portuguese SMEs use and extract value from ERP, and how enhancements positively impact the system's value. Unlike the typical focus on ERP adoption described in the literature, this research focuses on the post-implementation phase, linking actual use with value creation, adding an empirical study to the AIS literature.