ERP环境下的石化企业财务管理系统的构建.doc

天津大学 硕士学位论文 ERP环境下的石化企业财务管理系统的构建 姓名：孙红军 申请学位级别：硕士 专业：工商管理 导教师：梅世强摘要 ERP作为一种管理手段，因其集中体现了企业资源计划系统的即时性、集中 性和远见性的特点，目前正被国内大中型企业所接受。如何吸取它的管理理念， 利用它的管理方法来加强企业管理，解决企业在财务管理中遇到的某些瓶颈问题 以及怎样利用ERP来加强企业的内控管理和全面预算管理、如何认识和面对ERP 的风险问题正是需要我们在实践中进行探讨的问题。 本文结合中石化济南分公司ERP实施的典型案例，阐述了 ERP环境下的财务 管理系统框架，指出了 ERP应用以后，企业管理在管理核心、管理水平上发生的 各种变化，进而发现了 ERP系统与企业的全面预算管理的密切关系，以及在企业 内部控制与内部财务控制中不可忽视的作用。 最后，针对ERP实施应用过程中存在的一些风险问题，文章提出了面对风险， 企业管理需要从“转变思想，提髙财务人员的业务素质”、“拓展和完善企业内部 控制制度”、“强化预算管理，搭建更为科学的绩效考核平台”、“拓宽财务稽查视 野，深化财务管理水平”、“参与企业价值管理和经营战略管理，做好决策者的“好 参谋””等五个方面转向的建议和对策。 关键词：ERP：财务管理：控制：对策 Abstract As a means of management, ERP is accepted by domestic large and medium-size enterprises because of its character which is timely, centralized and farseeing. The problems which we will investigate in practices are how to absorb its managing ideal， how to use its managerial approach to reinforce business management，how to resolve bottleneck problems we come across in financial management, how to take advantage of ERP to reinforce introcontrol management and overall budget management, how to recognize and confront the risk of ERP. Through analyzing the application of ERP in Sinopec Jinan Branch, this article explains the framework of financial management system and the changes in business management point and business management level after actualization of ERP. Furthermore, this article points out the relation between ERP and the enterprise total budget management, as well as the importance of ERP in enterprise internal control and internal financial control. At last, this article gets the conclusion that facing the risk which exits in the applying process of ERP, the enterprise should change the management methods in five areas. First, change the idea and enhance the accountants professional level. Second, improve the enterprise internal control system. Third, strengthen budget management and design reasonable performance assessment system. Fourth, widen financial examination scope and deepen financia