浅析ERP环境下上市公司内部会计控制以中石化为例会计.doc

浅析ERP环境下上市公司的会计内部控制 ——以中石化为例 摘要：随着信息技术的高速发展，以ERP为核心的企业管理信息化在中国取得了蓬勃的发展，使企业内部控制问题面临新的机遇和挑战，尤其是企业内部控制问题。会计内部控制是内部控制的一个重要组成部分，主要目的是为了保证企业的资产安全和财务会计信息的真实性和准确性，在此基础上，建立预算管理制度和内部审计等控制制度改善企业的经营管理效率。而ERP系统环境为企业的内部控制提供了一个信息集中的管理平台，对其具有一定的促进作用。企业如何适应ERP环境，建立于ERP环境相适应的内部控制制度，已经成为社会更方面关注的焦点问题。如果将企业的资源概括为三大流：物流、资金流和信息流，那么ERP是对这三种资源进行全面的集成管理的管理信息系统。以中石化实施ERP为例深化上市公司的内部控制制度的构架和管理，更能促进上市公司的发展，让企业跟上经济发展的步伐，走在时代的前沿。论文通过以中石化为例，以国内外内部控制理论作为参考，在ERP环境下阐述会计内部控制系统，以及相互之间的关系和作用，并提出改善内部控制的措施和建议。 关键词：ERP环境 上市公司 内部控制制度 Abstract: With the rapid development of information technology to the core of ERP business management information in China has made vigorous development , the enterprise internal control issues facing new opportunities and challenges, especially internal control issues. Accounting internal control is an important part of internal control , the main purpose is to ensure the safety and authenticity and accuracy of financial accounting information assets of the enterprise , on this basis , the establishment of budget management system and internal audit control system to improve the enterprise management efficiency . The ERP system of internal control environment for the enterprise provides a centralized information management platform , its has a certain role. How companies adapt to the ERP environment , created in the ERP environment to adapt to the internal control system , has become the focus of more aspects of social concern . If the enterprise resource summarized into three streams: logistics, capital flow and information flow , so these three ERP is a comprehensive resource management integrated management information system . Sinopec to deepen the framework of the implementation and management of ERP as an example of a listed company s internal control system , to better promote the development of listed companies , allow enterprises to keep pace with economic development at the forefront of the times. Papers By Sinopec , for example, internal control theory and abroad a