本文關(guān)鍵詞： 油田企業(yè) ERP 財(cái)務(wù)控制體系　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)控制作為企業(yè)內(nèi)部控制的核心，影響著企業(yè)的發(fā)展和核心競爭力。ERP是現(xiàn)代企業(yè)信息化建設(shè)的重要內(nèi)容，目前正被國內(nèi)大中型企業(yè)廣泛應(yīng)用。隨著國際國內(nèi)市場競爭日益激烈，油田企業(yè)越來越多地受制于財(cái)務(wù)控制問題。同時(shí)，油田企業(yè)建立的ERP系統(tǒng)對其財(cái)務(wù)管理產(chǎn)生了一定效果，，但功能并未完全發(fā)揮。為此需要對油田企業(yè)財(cái)務(wù)控制進(jìn)行研究，建立ERP環(huán)境下的油田企業(yè)財(cái)務(wù)控制體系，以達(dá)到保護(hù)企業(yè)資產(chǎn)安全、優(yōu)化企業(yè)內(nèi)部控制，進(jìn)而增強(qiáng)企業(yè)競爭力的目的。 本文首先回顧了ERP和財(cái)務(wù)控制的相關(guān)理論與思想，以中石化S油田為例介紹ERP在油田的應(yīng)用概況，并從全面預(yù)算、貨幣資金、固定資產(chǎn)、財(cái)務(wù)稽核等方面分析其財(cái)務(wù)控制現(xiàn)狀及存在的問題。其次，闡述了S油田進(jìn)行財(cái)務(wù)控制體系設(shè)計(jì)的必要性，提出財(cái)務(wù)控制體系設(shè)計(jì)的目標(biāo)和原則，探討財(cái)務(wù)控制系統(tǒng)的總體設(shè)計(jì)，進(jìn)而構(gòu)建ERP環(huán)境下S油田財(cái)務(wù)控制體系設(shè)計(jì)的基本框架。再次，論述了ERP環(huán)境下S油田財(cái)務(wù)控制的具體內(nèi)容設(shè)計(jì)，包括財(cái)務(wù)控制的控制目標(biāo)、控制點(diǎn)和控制措施。最后，提出財(cái)務(wù)控制體系設(shè)計(jì)方案的保障措施，包括健全油田企業(yè)組織架構(gòu)，建立相應(yīng)的財(cái)務(wù)控制評價(jià)機(jī)制，規(guī)范人員崗位職責(zé)、提高財(cái)務(wù)人員素質(zhì)，繼續(xù)優(yōu)化提升ERP系統(tǒng)功能等，試圖為其建設(shè)國內(nèi)一流的油田企業(yè)夯實(shí)基礎(chǔ)，并為我國油田企業(yè)信息化建設(shè)提供一些參考。
[Abstract]:As the core of enterprise internal control, financial control affects the development of enterprises and core competitiveness. ERP is an important content of modern enterprise information construction. At present, it is widely used by large and medium-sized domestic enterprises. With the increasingly fierce competition in the international and domestic markets, oil field enterprises are more and more subject to financial control problems. At the same time, the ERP system established by oil field enterprises has a certain effect on their financial management. However, the function has not been brought into full play. Therefore, it is necessary to study the financial control of oil field enterprises and establish the financial control system of oil field enterprises under the environment of ERP, in order to protect the safety of enterprises' assets and optimize the internal control of enterprises. And then enhance the purpose of enterprise competitiveness. This paper first reviews the related theories and ideas of ERP and financial control, taking S Oilfield of Sinopec as an example, introduces the application of ERP in oil field, and introduces the application of ERP in oil field from the aspects of total budget, monetary funds, fixed assets, etc. The present situation and existing problems of financial control in S oilfield are analyzed. Secondly, the necessity of designing financial control system in S oil field is expounded, and the objectives and principles of financial control system design are put forward. This paper probes into the overall design of the financial control system, and then constructs the basic frame of the design of the financial control system of S oil field under the environment of ERP. Thirdly, it discusses the specific content design of the financial control system of S oil field under the ERP environment, including the control goal of the financial control. Finally, the paper puts forward the guarantee measures for the design of financial control system, including perfecting the organization structure of oil field enterprises, establishing the corresponding evaluation mechanism of financial control, standardizing the post responsibilities of personnel, and improving the quality of financial personnel. Continue to optimize and enhance the function of ERP system, try to build a first-class oil field enterprises in China to consolidate the foundation, and provide some reference for the information construction of oil field enterprises in China.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.7;F426.22

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