本文選題：寧波時代公司 + SAP環(huán)境�。� 參考：《湖南大學》2013年碩士論文

【摘要】：在當今信息化時代，隨著現(xiàn)代的信息管理系統(tǒng)ERP的應用，各業(yè)務流程的每個步驟都逐漸清晰化、制衡化、協(xié)調化。SAP作為ERP應用最為廣泛的管理系統(tǒng)，在諸多方面影響著企業(yè)包括銷售環(huán)節(jié)在內的諸多流程。銷售環(huán)節(jié)是企業(yè)經營活動的重要組成部分，在企業(yè)的日常經營活動中發(fā)揮著不可替代的重要作用。但是，，目前很大一部分企業(yè)的銷售環(huán)節(jié)的內部控制流程存在著重大缺陷，導致銷售環(huán)節(jié)缺乏相應的規(guī)范，由銷售誘發(fā)貪污、賄賂、腐敗等現(xiàn)象不勝枚舉。 內部控制是隨著企業(yè)加強內部管理和滿足對外社會需求的過程中逐步產生并發(fā)展起來的，其體現(xiàn)了自我檢查、自我約束、自我制衡以及自我調整的發(fā)展模式。在企業(yè)信息化的環(huán)境下，傳統(tǒng)的銷售環(huán)節(jié)內部控制制度已經不能滿足企業(yè)發(fā)展的需求。因此，在現(xiàn)代信息化管理模式下，建立與信息化環(huán)境相適應的銷售環(huán)節(jié)內部控制制度，不僅能實現(xiàn)銷售環(huán)節(jié)內部控制的效用，而且能減少了銷售環(huán)節(jié)內部控制的風險，使得企業(yè)能夠實現(xiàn)利益的最大化。 鑒于此，本文對SAP環(huán)境下寧波時代銷售業(yè)務內部控制改進進行研究。本文首先從薩班斯法案引發(fā)出對企業(yè)內部控制的思考，在內部控制的相關理論的基礎上，具體分析寧波時代內部控制中銷售業(yè)務的現(xiàn)狀，發(fā)現(xiàn)其內部控制存在的缺陷和不足，并指出存在的問題及其原因；然后結合寧波時代企業(yè)具體環(huán)境和企業(yè)業(yè)務性質，對銷售業(yè)務的具體控制點進行改進，以完善寧波時代公司的風險控制，最后，提出了相應的實施保障措施，以保障SAP環(huán)境下寧波時代銷售業(yè)務內部控制改進的實現(xiàn)。
[Abstract]:In the modern information age, with the application of the modern information management system ERP, every step of the business process is gradually clear, balanced and balanced, and coordinated.SAP is the most widely used management system of the ERP application, which affects many processes including the sales link in many aspects. The sales link is the importance of the business operation. The component part plays an irreplaceable and irreplaceable role in the daily operation of the enterprise. However, there are major defects in the internal control process of a large part of the enterprise's sales link, which leads to the lack of corresponding standard in the sales link, and the phenomenon of corruption, bribery, corruption and so on is innumerable.
Internal control is gradually produced and developed in the process of enterprise strengthening internal management and meeting the needs of foreign society. It embodies the development model of self-examination, self-restraint, self balance and self adjustment. Under the environment of enterprise information, the traditional internal control system of sales links can not meet the development of enterprises. Therefore, in the modern information management model, the establishment of the internal control system of the sales link which adapts to the information environment can not only realize the utility of the internal control of the sales link, but also reduce the risk of the internal control of the sales link, so that the enterprise can maximize the benefit.
In view of this, this paper studies the improvement of the internal control of Ningbo era sales business under the environment of SAP. This article first starts with the thinking of the internal control of the enterprise from the Sarbanes act. On the basis of the relevant theories of internal control, this paper analyzes the current situation of the sales business in the internal control of the times of Ningbo, and finds the defects in the internal control of the internal control. The problems and their reasons are pointed out, and then the specific control points of the sales business are improved in accordance with the specific environment and business nature of the enterprises in Ningbo, in order to improve the risk control of the Time Inc in Ningbo. Finally, the corresponding implementation guarantee measures are put forward so as to guarantee the internal control of the sales business in the times of Ningbo under the SAP environment. The realization of the system improvement.

【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.6

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