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    題名: 企業資源規劃系統內建控制點與財務報導可靠性之個案研究—以進銷存模組為例
    其他題名: A Case Study of the Control Points Embedded in an Enterprise Resource Planning (ERP) System and the Reliability of Financial Reporting-Focused on the Logistics Module
    作者: 陳叡智;Chen, Jui-chih;陳嘉芳;Chen, Jia-fang
    貢獻者: 淡江大學會計學系
    關鍵詞: 內部控制;企業資源規劃系統;進銷存模組;務報導可靠性;Internal control;Logistics module;Enterprise resource planning (ERP);reliability of financial reporting
    日期: 2005-09-29
    上傳時間: 2013-05-01 18:50:13 (UTC+8)
    出版者: 臺北縣淡水鎮 : 淡江大學
    摘要: 本研究係採個案研究法,分析個案企業資源規劃(enterprise resources planning, ERP) 系統軟體在進銷存模組中運作之流程,並觀察該模組預設之控制機制是否可確保財務報表相關會計科目之可靠性。此外,本研究並探討若ERP 系統缺乏必要控制機制,進而影響財務報表科目表達之可靠性時之因應之道。
    研究結果發現,為確保財務報導之可靠性,建置ERP 系統時,應著重參數設定,參數設定如正確,則較可確保資料之完整性、正確性及有效性。再者, ERP 系統跨部門整合之特性,致使內部控制機制之設計或形式產生改變,由傳統部門別控制轉為依人員職務之權責設定控制點。研究亦發現,個案ERP 系統之傳票給號方式與傳統會計系統給流水號之方式有所差異,但對財務報導之可靠性並無顯著之影響。
    The research applied case study to investigate the process of the logistics module in a selected ERP system. It also observed whether the control mechanism embedded in the module would affect the reliability of financial reporting. Finally, the research investigated whether the case ERP system had lacked of some critical control mechanism, and the related solutions.
    The research findings suggest that the adequate parameter setting of an ERP system is the most crucial control mechanism for assuring data integrity, accuracy and validity. Moreover, the design of control mechanism has been altered. Instead of departmental control mechanisms, the ERP system had provided a role base or task base control mechanism. Finally, the voucher number assigned by the ERP system is differed from those common accounting systems, which usually assign sequential numbers to vouchers. However, this process has no significant impact on the reliability of financial reporting.
    關聯: 2005年兩岸會計與管理學術研討會論文集(上),頁C 1-34
    顯示於類別:[會計學系暨研究所] 會議論文

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