基于ERP的企业集团集成化财务管理模式研究
摘要
随着市场经济的高度发展,我国企业集团大量涌现,并逐渐向国际化方向发展,成为我国企业参与国际竞争的中坚力量。企业集团为提高管理水平,增强竞争力,纷纷引入ERP(企业资源计划)项目。ERP的广泛应用,集团内外部环境的巨大变化,使作为企业集团管理核心的财务管理也发生了变革,传统的财务管理模式逐渐不适应高度发展的企业集团,这种形势下,迫切需要构建一种全新的财务管理模式,以充分发挥财务管理的功能,促进企业集团的发展,使我国企业集团在激烈的国际竞争中立于不败之地,基于ERP的集成化财务管理模式应运而生。
本文在综述ERP及企业集团财务管理相关研究成果的基础上,采用理论联系实际的研究方法,对跨国企业集团-海尔集团进行案例分析,对ERP环境下集成化财务管理模式进行了具有现实意义的研究。全文内容分为五个部分:第一部分为导论,主要阐述了选题的目的和意义,对国内外研究进行综述,并介绍了研究的内容和方法;第二部分是关于企业集团财务管理模式及ERP基本理论的研究,首先阐述了企业集团的概念和特征、企业集团财务管理的内涵、企业集团财务管理模式的概念及集权式、分权式和相融式三种传统的财务管理模式,然后介绍了ERP的概念、发展历程,ERP的核心思想及其对企业集团财务管理的影响,最后对ERP环境下集成化财务管理模式的内涵进行了分析;在此基础上,第三部分对基于ERP的集成化财务管理模式的构建进行研究,先提出企业集团构建财务管理模式的目标、原则及影响因素,然后分析构建集成化财务管理模式的必要性,接着阐述构建的基础(业务流程再造和组织结构重组),然后介绍系统构建的五个阶段,最后分析集成化财务管理模式的具体设计;第四部分为海尔集团案例分析,对海尔集团集成化财务管理模式的构建进行研究,并总结其经验;第六部分为总结和展望,对全文进行总结,指出论文的不足,提出日后研究方向。
企业集团集成化财务管理模式是当前学术界的热点,但大多研究都集中在基本概念及理论方面。本文将理论与实践相结合,对ERP环境下集成化财务管理模式构建的具体方法进行研究,以期为我国企业集团提供借鉴。
With the development of market economy, enterprise groups spring up in China and develop in the direction of internationalization, becoming the backbone of the enterprises in China to participate in international competition. In order to enhance the management level and their competitiveness, quite a lot of enterprise groups introduce ERP (enterprise resource planning) project. The wide use of ERP and the huge changes both in and out of the groups result in the transformation of the financial management which is the core of the enterprise groups management. The traditional mode of financial management gradually can't adapt to the sophisticated enterprise groups. In this situation, a new type of financial management system is in urgent need, so as to bring into full play of financial management, promote the development of our enterprise groups and survive in the fierce international competition. In this case, the ERP-based integrated financial management mode comes into being.
On the basis of summarizing the theory of enterprise group integrated financial management and related research results, this thesis adopts the research method of theory combining with practice, conducts case studies of multi-national enterprise group - Haier Group, and do some practical research on the integrated financial management mode based on ERP. The content of the full text is divided into five sections: The first part is introduction, mainly about the background and significance of the study, the review of the research both home and abroad, and the content and study methods of this thesis; the second part is about the research of the financial management mode of enterprise groups and ERP theory, including the concept and characteristics of enterprise groups, the content and characteristics of financial management, the concept of financial management mode and the comparative analysis of the traditional financial management mode such as centralized, decentralized and blending mode, as well as the concept and development of ERP, the core idea and the influences to financial management of ERP , and finally the meaning of the ERP-based integrated financial management mode; the third part is the construction of the ERP-based integrated financial management mode, as the main part, it first introduces the goal, principles and influencing factors of constructing a financial management mode, next points out the necessity of the construction and analyzes the basis of construction, then studies the five steps of constructing the ERP-based integrated financial management mode, and finally analyzes the design of the ERP-based integrated financial management mode; the fifth part is the case study about Haier Group, introduce the construction of its integrated financial management mode, and summarize its experiences so as to give suggestions to other enterprise groups in China; the last part is summarization and prospect.
Enterprise group integrated financial management mode is a hot academic topic, but at present most research focuses on the basic concepts and theories. This thesis combines theory with practice, and researches on the concrete approach to the construction of the integrated financial management in ERP environment, in order to provide guidance to the enterprise groups in China.
本文在综述ERP及企业集团财务管理相关研究成果的基础上,采用理论联系实际的研究方法,对跨国企业集团-海尔集团进行案例分析,对ERP环境下集成化财务管理模式进行了具有现实意义的研究。全文内容分为五个部分:第一部分为导论,主要阐述了选题的目的和意义,对国内外研究进行综述,并介绍了研究的内容和方法;第二部分是关于企业集团财务管理模式及ERP基本理论的研究,首先阐述了企业集团的概念和特征、企业集团财务管理的内涵、企业集团财务管理模式的概念及集权式、分权式和相融式三种传统的财务管理模式,然后介绍了ERP的概念、发展历程,ERP的核心思想及其对企业集团财务管理的影响,最后对ERP环境下集成化财务管理模式的内涵进行了分析;在此基础上,第三部分对基于ERP的集成化财务管理模式的构建进行研究,先提出企业集团构建财务管理模式的目标、原则及影响因素,然后分析构建集成化财务管理模式的必要性,接着阐述构建的基础(业务流程再造和组织结构重组),然后介绍系统构建的五个阶段,最后分析集成化财务管理模式的具体设计;第四部分为海尔集团案例分析,对海尔集团集成化财务管理模式的构建进行研究,并总结其经验;第六部分为总结和展望,对全文进行总结,指出论文的不足,提出日后研究方向。
企业集团集成化财务管理模式是当前学术界的热点,但大多研究都集中在基本概念及理论方面。本文将理论与实践相结合,对ERP环境下集成化财务管理模式构建的具体方法进行研究,以期为我国企业集团提供借鉴。
With the development of market economy, enterprise groups spring up in China and develop in the direction of internationalization, becoming the backbone of the enterprises in China to participate in international competition. In order to enhance the management level and their competitiveness, quite a lot of enterprise groups introduce ERP (enterprise resource planning) project. The wide use of ERP and the huge changes both in and out of the groups result in the transformation of the financial management which is the core of the enterprise groups management. The traditional mode of financial management gradually can't adapt to the sophisticated enterprise groups. In this situation, a new type of financial management system is in urgent need, so as to bring into full play of financial management, promote the development of our enterprise groups and survive in the fierce international competition. In this case, the ERP-based integrated financial management mode comes into being.
On the basis of summarizing the theory of enterprise group integrated financial management and related research results, this thesis adopts the research method of theory combining with practice, conducts case studies of multi-national enterprise group - Haier Group, and do some practical research on the integrated financial management mode based on ERP. The content of the full text is divided into five sections: The first part is introduction, mainly about the background and significance of the study, the review of the research both home and abroad, and the content and study methods of this thesis; the second part is about the research of the financial management mode of enterprise groups and ERP theory, including the concept and characteristics of enterprise groups, the content and characteristics of financial management, the concept of financial management mode and the comparative analysis of the traditional financial management mode such as centralized, decentralized and blending mode, as well as the concept and development of ERP, the core idea and the influences to financial management of ERP , and finally the meaning of the ERP-based integrated financial management mode; the third part is the construction of the ERP-based integrated financial management mode, as the main part, it first introduces the goal, principles and influencing factors of constructing a financial management mode, next points out the necessity of the construction and analyzes the basis of construction, then studies the five steps of constructing the ERP-based integrated financial management mode, and finally analyzes the design of the ERP-based integrated financial management mode; the fifth part is the case study about Haier Group, introduce the construction of its integrated financial management mode, and summarize its experiences so as to give suggestions to other enterprise groups in China; the last part is summarization and prospect.
Enterprise group integrated financial management mode is a hot academic topic, but at present most research focuses on the basic concepts and theories. This thesis combines theory with practice, and researches on the concrete approach to the construction of the integrated financial management in ERP environment, in order to provide guidance to the enterprise groups in China.
引文
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[43]罗明新.集团公司组织结构边个研究[D].济南:山东大学企业管理系,2007
[44]孙华.在ERP系统下企业会计组织的构建[J].科技与管理,2007(06)
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[46]周玉清,刘伯莹,杨宝刚等.ERP原理与应用[M].北京:机械工业出版社,2002
[47]彭正辉.集成化财务管理模式的构建[J].事业财会,2007(6)
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[50]Neven Vrcek,Dragutin Kerrnek.Integration of enterprise resources planning software using Deign patterns and distributed objects technology[C].The 22nd International Conference on Information Technology Interfaces(ITI2000),2000
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[2]Johnny K.C.dig W.H.IP.The strategic design and development of ERP and RTMS[J].Computers & Industrial Engineering,1998:777-791
[3]Lars Frank.Integrity Problem in Distributed Accounting Systems with Semantic ACID Properties[C].IFIP TCll WGll.5 Third working conference on Integrity and Internal Control in Information Systems November 18~19,1999,Amsterdam,The Netherlands.
[4]唐曦.ERP财务总账管理系统的研究与开发[D].成都:西华大学机械电子工程系,2007
[5]吴炎太,薛恒新.ERP系统:会计电算化的发展趋势[J].财务月刊,2001(18):38
[6]王月欣.现代企业集团财务控制研究[M].北京:经济科学出版社,2004
[7]张延波.企业集团财务战略与财务政策[M].北京:经济管理出版社,2002
[8]蒲小兰.企业集团财务管理体系探讨[J].制造业自动化,2006(8)
[9]柴斌锋.企业集团财务管理模式研究[D].陕西:西北农林科技大学,2005
[10]林钟高,柴斌锋.企业集团财务管理模式研究[D].陕西:西北农林科技大学,2005
[11]D.Turbide.What is ERP?[J].Foundry Management & Technology,1999(2)
[12]李显凤.以财务管理为核心的ERP应用研究[D].上海:同济大学软件学院,2005
[13]李勤慧.以财务模块为核心的ERP系统在A公司的实施与分析.上海:上海交通大学安泰经济与管理学院,2008
[14]余用云.ERP环境下集成化财务管理应用研究[D].北京:对外经济贸易大学会计学系,2006
[15]Theodoros Evgeniou.Information Integration and Information Strategies for Adaptive Enterprises[J].European management Journal,2005,(20)
[16]Theodoros Evgeniou.Information Integration and Information Strategies for Adaptive Enterprises[J].European management Journal,2005,(20)
[17]王衍.集中与协同—网络财务的精髓[J].财经论丛,2003(11)
[18]吴钦秀.企业集团财务集成管理模式探析[J].统计与决策,2006(6)
[19]孙铮,吴茜.经济增加值:盛誉下的思考[J].会计研究,2003(3)
[20]Walter Skok,Michael Legge.Evaluating Enterprise Resource Planning(ERP) Systems using an Interpretive Approach[J].2001 ACM(Association for Computing Machinary) SIGCPR (Special Interest Groupon Computer).San Diego,California,USA.2001(4)
[21]叶晓倩,韩锟.集团公司财务管理模式的选择与构建[J].财会月刊,2003(3)
[22]周密,张曾莲.论企业集团财务控制模式的选择[J].财会月刊,2005(7)
[23]Botta Genoulaz,V Millet.A survey on the recent research literature on ERP systems[J].Computers in Industry,2005(56)
[24]Liang Zhang,Matthew K.O.Lee,Zhe Zhang,Probir Banerjee.Critical.Success Factors of Enterprise Resource Planning Systems Implementation Success in China(C).America:Proceedings of the 36th Hawaii International Conference on System Sciences,2002
[25]BINGI P.Critical issues affecting an ERP implementation[J].Information System Management.1999(3)
[26]David C,Yen David C,Chou Jane Chang.A synergic analysis for Web-based enterprise resources planning systems[J].Computer Standards & Interfaces,2002(4)
[27]查建中.智能工程[M].北京:机械工业出版社,1992
[28]Michael Hammer and James Champy.Reengineering the Corporation:A Manifesto for Business Revolution[J].Harper Collins Pubfishers,1993(6)
[29]张友生.系统分析师之路[M].北京:电子工业出版社,2006
[30]Noe Garcia-Sanchez,Luis E.Perez-Bemal.View From Practice Determination of critical success factors in implementing an ERP system:A field study in Mexican enterprises[J].Information Technology for Development,2007(3)
[31]Madhavan K.Mayer.Achieving information integrity.A strategic imperative[J].Information systems management,,1993(11)
[32]范薇薇.基于业务流程重组的会计流程重组[D].成都:西南财经大学会计学系,2005
[33]吴占坤,赵英姝.网络环境下基于BPR理念的会计流程重组[J].中国管理信息化,2008(8)
[34]白蕾,李蒙.企业集团组织结构比较研究[J].当代经理人(中旬刊),2006(3)
[35]姚娟.浅谈企业组织结构对会计工作的影响[J].现代会计,2008(1)
[36]Joe Peppard,Philip Rowland.The Essence of Business Process Re-engineering[J].Prentice Hall,1995(06)
[37]郝红.ERP系统下的企业会计组织构建[J].科技创业月刊,2008(4)
[38]Michael Hammer,and James Champy.Reengineering the Corporation:A Manifesto for Business Revolution[M].Harper Collins Publishers,1993
[39]董文良,何建敏.信息技术环境下的企业组织结构设计[J].北方经贸,2002(09)
[40]初向华.浅析企业集团组织结构系统设计[J].商业时代,2007(33)
[41]张瑞君.网络环境下会计实时控制[M].北京:中国人民大学出版社,2004
[42]杨晓燕,中玲.ERP对企业财务系统的影响分析[J].财会研究,2007(09)
[43]罗明新.集团公司组织结构边个研究[D].济南:山东大学企业管理系,2007
[44]孙华.在ERP系统下企业会计组织的构建[J].科技与管理,2007(06)
[45]张锐.ERP的实施步骤[J].中国信息导报,2003(11)
[46]周玉清,刘伯莹,杨宝刚等.ERP原理与应用[M].北京:机械工业出版社,2002
[47]彭正辉.集成化财务管理模式的构建[J].事业财会,2007(6)
[48]Rakesh Agarwal,Arup Ratan Rana,Bhaskar Ghosh.Our experience and learning in ERP implementation[J].Software Engineering Notes,2000,(2)
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