On the ERP on accounting information systems in real-time control（ERP在会计信息系统的实时控制）

1、 On the ERP on accounting information systems in real-time control Paper Keywords ERP Accounting Accounting Information Systems real-time control Abstract With the rapid development of Internet and information technology advances, business survival and development of the external environment has und

2、ergone tremendous changes, business process step by step management information, enterprise resource planning (Enterprise Resource Planning, ERP information management that system is widely used. The core of the system in-house computer network through the entire supply chain to achieve effective ma

3、nagement of all aspects required by the enterprise information network for the timely transmission of the ERP system to achieve real-time control of accounting information and therefore of ERP real-time control environment, from the traditional accounting controls the transition to real-time control

4、 of accounting has a positive practical significance. With the popularity of the Internet and e-business, ERP software development and application of an increasingly wide range of enterprise information has gradually deepened. The use of advanced information technology reform the traditional account

5、ing, accounting controls to meet the information age demands, optimize internal processes, improve internal accounting quality control system, a study of accounting information management inevitable. A, ERP real-time control environment, accounting theory After scores of traditional accounting infor

6、mation disclosure often there is a certain lag, real time refers to the pursuit of the most effective accounting information processing, a control system if the result can immediately effect or influence the process being controlled can be real-time control system known as the accounting real-time c

7、ontrol is in the network environment, financial means to take advantage of information technology, business management activities of comparison and analysis in real time, through guidance, regulation and constraints to promote business activities in order to achieve improved business efficiency the

8、target. Enterprise Resource Planning (Enterprise Resource Planning, ERP system that is a manifestation of a corporate management philosophy, is a new management ideas and management models. Consistent with the plan, systematic management, data sharing, dynamic contingency, analog predictability, uni

9、formity and other logistics and cash flow characteristics. data collection and integration of business processes with each other and support each other to form an information sharing, combined with the comprehensive management of organic plates. ERP system is the accounting information system, with

10、the production, sales, personnel, and management of mutual integration of subsystems, set financial accounting, cost accounting and management accounting in one, providing a prediction, decision making, planning, controlling large amounts of information needed, which requires the modernization of tr

11、aditional management accounting control to adapt to change actively develop real-time control of accounting theory. At present, the acceleration of information processing, real-time control with no lag provides a technology platform, transmission network into a modern enterprise offers the possibili

12、ty of centralized control. ERP system, passing through the modules real-time, one entire system integration, supply chain information on various aspects of a unified, real-time to provide a response to the amount of money businesses can use their status, physical volume and the amount of time inform

13、ation. Second, the accounting information system of internal control in real-time control method (A traditional manual environment and internal control environment, ERP differences First, compared with traditional manual environment, ERP environment variables greater risk of internal control, intern

14、al control system designed for a variety of risks required to develop a highly adaptive measures to meet the needs. Secondly, the more traditional manual environment, ERP environment, traffic and information flow simultaneously, both for its internal control combined implementation and integration o

15、f information collection, but also advance the prevention, something in the inspection and after the correct integration of the control provides conditions. Again, ERP system, computer control standards set under the corporate business control point in the implementation of objective control, manual

16、 control significantly reduced subjective and strengthen efforts to control the enterprise. (B) ERP environment, real-time control of the main method of accounting The traditional internal accounting controls and network integration between information technology, integrated in software optimization

17、, ERP environment in order to further meet the needs of real-time control of accounting. First, the separation of incompatible duties in the ERP environment, the system administrators, operators, users, and various foreign operators to set different permissions on the data management system is respo

18、nsible for maintenance of the system administrator uses the internal operation of more than containment methods to prevent its unauthorized use of authority to change the information, for business fraud, given the operator permission administrators, resolutely implement the principle of separation o

19、f incompatible duties of internal control to prevent the separation of duties will be required to grant permission to a person, it is important positions can be set two or more operators of the same rights, the implementation of job rotation and mutual restraint, for external users, provides only se

20、arch functions. Secondly, in order to solve lack of management supervision, and information asymmetry problems, the need to break the traditional accounting procedures, and establish financial control of business process integration, data integration. Enterprise group based group information can be

21、integrated application implemented in the sub- the company set up business process management, ERP, connecting all the departments and business sectors subsidiaries, the accounting information collection delegated to the business operations, enter the accounting information system also automatically

22、 complete the processing of business operations, the same operation in different aspects of the accounting information presented in the rapid integration under the supervision of the system can not only real-time reporting of accounting information, real-time management of budget, but also to share

23、information, real-time centralized control of business finances. Again, different from the traditional accounting, ERP systems are large amounts of data stored in the storage media, business trajectory query difficulty, should be retained by setting the system audit log data, to increase the interna

24、l control logging system records the user to use the software operation, the calling program, access to files and directories beginning and ending time, as well as additions and deletions to the file data copy operations and so data logging system, after an increase in the need for transfer, storage

25、 and backup maintenance, preservation complete detailed audit trail to meet internal and external audit audit needs. In addition, the traditional internal accounting controls, including risk control, in the ERP environment, companies must establish risk in the system of early warning and identificat

26、ion systems, enterprise risk encountered when the system starts immediately, real-time risk analysis, resource mobilization, development of contingency program, after the summary of risk in order to achieve continuous improvement of enterprise risk prevention and risk management level. Links to free

27、 download Third, the accounting framework for real-time control system Accounting controls to achieve business objectives, in addition to acceptance and implementation of accounting real-time control theory, control real-time control method, the need to build real-time control of

28、the IT environment, the accounting process reengineering, integrated structure of its accounting system to real-time control system. First, real-time control of the IT environment of accounting generally including network, database and accounting information systems software, network is a platform f

29、or information sharing, database for data storage, accounting information system software for corporate information gathering process and only group to achieve information integration and inter-enterprise process integration of corporate accounting information systems to support real-time control, t

30、he traditional inter-enterprise information integration formed islands of information, simply can not meet a prerequisite for real-time control of accounting, therefore, to build real-time control of the IT environment of accounting research to meet accounting information required real-time control

31、system architecture is to achieve real-time control of the premise. Second, the recycling process of accounting ERP environment the traditional sense of the accounting process is built on the basis of the theory division of labor, and accounting processes from business processes, information collect

32、ion processing from business activities, business information for reflection, Accounting Information serious lag, and, after accounting for accounting information is not to implement real-time control of economic activity, accounting processes and management processes separate from, seriously affect

33、ed the quality of accounting information. Recycling ERP environment can be achieved under the accounting process of information integration, from the accounting information collection, processing and output in terms of three aspects of the business operations upon the occurrence, the department will

34、 be collecting the information subsystem, and through the network to the stored in the database, when the information used, can drive the initiative to obtain accounting information system, ERP environment, accounting, data processing and accounting business processes emphasize the integration of tw

35、o-way communication and information quickly, because the accounting business process reengineering interactive, Users can customize the information, business data processing to generate the information users need, pass out through the network to meet the business needs of users and a variety of info

36、rmation. to meet the needs of corporate users of information, you must use the accounting information system for the accounting extension and improvement of data quality and process information to provide a reliable guarantee of effectiveness, but also information for the accounting staff to become

37、experts or financial experts to provide the necessary conditions to achieve through the system of data collection and automation of data processing, finance staff can use the energy to support decision-making and operational control to support strategic decision-making, the end of the accounting pro

38、cess reengineering will also issue a series of financial statements to the provision of support for strategic decision-making and operational control of real-time, effective information. In addition, with the modern business accounting controls have become increasingly demanding, accounting controls

39、 and gradually transformed into matter by the post-control, the pre-control, by the time control into a real-time control, by the movement of funds into the financial control and business process control, controlled by a single element into a job chain control accounting real-time control of business activities according to the process, the establishment of supply, production, marketing and real-time