| ERP系统环境下企业内部会计控制体系结构的构建研究 |
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| 引用本文： | 欧阳电平,刘锦芳.ERP系统环境下企业内部会计控制体系结构的构建研究[J].财会通讯,2005(5). |
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| 作者姓名： | 欧阳电平 刘锦芳 |
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| 作者单位： | 武汉大学商学院 湖北武汉430072
(欧阳电平)，武汉大学商学院 湖北武汉430072(刘锦芳) |
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| 摘 要： | ERP系统在管理控制上所具有的先进性、集成性特点,对企业内部会计控制体系提出了创新需求。本文从会计控制观念、控制方法、控制模式、会计人员知识结构四个方面分析了构建内部会计控制体系的创新需求;并且从整合业务流程和会计流程的视角设计了一个通用的三层内部会计控制体系结构模型,并分析了模型的控制机理。
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| 关 键 词： | ERP系统环境 会计控制 体系结构 创新需求 模型 |
Research On Construction of Enterprise Internal Accounting Control System In ERP System Environment |
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| Ouyang Dianping Liu Jinfang.Research On Construction of Enterprise Internal Accounting Control System In ERP System Environment[J].Communication of Finance and Accounting,2005(5). |
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| Authors: | Ouyang Dianping Liu Jinfang |
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| Abstract: | The advantage and integration of ERP system require enterprise internal accounting control system to be innovative. In this paper, we analyze the innovation requirements of building internal accounting control system with respect to the control opinion, control method, control model and the knowledge structure of accountants. From the aspect of integrating the business process with accounting process, we design an internal accounting control system model with three levels. We analyze the structure and control mechanism of the model, which is a general structure that can be used by all kinds of enterprise to build internal accounting control system. |
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| Keywords: | ERP System Environment Accounting Control Architecture Innovation requirements Model |
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