本文選題：合并報表信息系統(tǒng) + 流程設(shè)計　； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：合并報表是企業(yè)集團進行業(yè)務(wù)分析、經(jīng)營方針以及戰(zhàn)略制定的重要數(shù)據(jù)來源,在編制時需要反復(fù)審查、逐層編制調(diào)整和抵消分錄。然而隨著多元化企業(yè)集團的發(fā)展,股權(quán)交易以及內(nèi)部往來交易的的頻繁化,大部分企業(yè)集團面臨著合并財務(wù)報表編制的工作量繁重問題,尤其是在及時性、準確性、標準化和動態(tài)管理等方面存在缺陷,N集團也是如此。為了使企業(yè)集團擺脫這種困境,推行合并報表系統(tǒng)代替手工編制是十分必要的,保證了財務(wù)報表的高效性、準確性和標準性,使合并數(shù)據(jù)能夠清晰、及時、準確地展現(xiàn),使制定的戰(zhàn)略和方針切合企業(yè)實際,保證戰(zhàn)略的制定和作用的發(fā)揮。Hyperion財務(wù)平臺占據(jù)國內(nèi)外最大的合并平臺市場,以它作為平臺進行合并報表系統(tǒng)設(shè)計對其他集團具有借鑒作用。本文從合并報表信息系統(tǒng)建立的角度出發(fā),首先闡述了課題的研究背景、目的和意義,并結(jié)合國內(nèi)外學(xué)者對合并報表系統(tǒng)的研究現(xiàn)狀對本文的研究內(nèi)容和方法進行論述。接著以N集團為案例對企業(yè)集團如何運用Hyperion平臺建立適合自身的合并報表系統(tǒng)進行研究。在研究過程中從合并報表的手工編制現(xiàn)狀、暴露的問題及對合并系統(tǒng)的需求出發(fā),站在財務(wù)管理系統(tǒng)信息化平臺的整體建設(shè)視角,由整體到局部,從合并系統(tǒng)架構(gòu)設(shè)計、流程設(shè)計到系統(tǒng)維度設(shè)計、數(shù)據(jù)采集設(shè)計、對賬報告設(shè)計、用戶管理設(shè)計以及系統(tǒng)規(guī)則設(shè)計。設(shè)計完成后提出了合并報表系統(tǒng)的建設(shè)保障,并將設(shè)計的維度和規(guī)則部署入Hyperion平臺,完成合并報表系統(tǒng)的建設(shè)。最后,對合并系統(tǒng)建設(shè)前后變化進行對比,提出了和其他財務(wù)管理系統(tǒng)的對接方法,加快了財務(wù)信息系統(tǒng)的整體進程,保證集團戰(zhàn)略的制定和作用的發(fā)揮,為國內(nèi)外其他企業(yè)集團合并報表系統(tǒng)的設(shè)計實施提供了樣板,具有借鑒意義。
[Abstract]:Consolidated statement is an important data source for business analysis, business policy and strategy formulation of enterprise groups. It needs to be reviewed repeatedly and adjusted and offset entries are compiled layer by layer. However, with the development of diversified enterprise groups and the frequent transaction of stock rights and internal transactions, most enterprise groups are faced with the heavy workload of compiling consolidated financial statements, especially in terms of timeliness and accuracy. Standardization and dynamic management and other deficiencies exist in the N Group is the same. In order to make the enterprise group get rid of this dilemma, it is necessary to implement the consolidated statement system instead of manual preparation, which ensures the efficiency, accuracy and standard of the financial statements, and enables the consolidated data to be clearly, timely and accurately displayed. To make the strategy and policy in line with the reality of the enterprise, to ensure the formulation of strategy and play its role. Hyperion financial platform occupies the largest domestic and foreign merger platform market, using it as the platform to design the consolidated report system for other groups have a reference role. From the point of view of the establishment of consolidated report information system, this paper first expounds the research background, purpose and significance of the subject, and discusses the research contents and methods of this paper combined with the current research situation of the consolidated report system at home and abroad. Then take N Group as a case to study how enterprise groups use Hyperion platform to set up their own consolidated report system. In the course of the research, from the point of view of the overall construction of the information platform of the financial management system, from the point of view of the manual compilation of the consolidated statement, the problems exposed and the demand for the consolidated system, from the whole to the part, the architecture of the consolidated system is designed. Process design to system dimension design, data acquisition design, reconciliation report design, user management design and system rules design. After the design is completed, the construction guarantee of the consolidated report system is put forward, and the dimensions and rules of the design are deployed to the Hyperion platform to complete the construction of the consolidated report system. Finally, the paper compares the changes before and after the construction of the merged system, and puts forward the docking method with other financial management systems, which speeds up the overall process of the financial information system, and ensures the formulation of the group strategy and the exertion of its role. It provides a model for the design and implementation of the consolidated report system for other enterprise groups at home and abroad.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TP311.52;F279.26;F275

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