Keywords: ERP accounting information Zhongyuan Oilfield
China Library Classification Number: F234
Document ID: a
Article number:1004-4914 (2012) 09-122-02.
The comprehensive introduction of ERP system has accelerated the development of accounting informatization in Zhongyuan Oilfield. The application of ERP financial management system greatly improves the relevance, reliability and timeliness of accounting information, and makes the oilfield accounting business adapt to the modern enterprise management environment to the maximum extent.
First, the importance of ERP system to promote the development of accounting information in Zhongyuan Oilfield
The application of ERP is not only to introduce a set of modern management software to automate the daily management activities of enterprises, but more importantly, to fundamentally change the traditional accounting computerization mode of enterprises to make it more reasonable and scientific, thus greatly improving the operating efficiency of enterprises.
1.ERP system relies on the information management platform with information technology as the core, which is an important link for enterprises to realize information construction. The object of ERP system management covers all resources such as manpower, capital, materials, equipment and production technology. ERP system is not only a comprehensive management of the enterprise's own resources, but also extends to the supply chain resources outside the enterprise. The system uses the advantages of information technology to make the best balanced use of enterprise resources, scientifically manage the specific business work and the relationship between supply and demand of enterprise resources, and realize the maximum utilization of enterprise resources value. ERP system is the combination of finance and management, and accounting information system is an inseparable part of enterprise informatization in ERP system. In the ERP environment, the ability of accounting information system to collect and process data and information has far exceeded the traditional computerized software.
2. Compared with the traditional internal control system, ERP system emphasizes the process and integration of enterprise management. Because the information of each department is relatively independent, the traditional internal control system can not form a complete information resource, which easily leads to the deviation of information transmission and feedback, making the information that enterprises rely on in decision-making extremely incomplete, incoherent or even distorted. In addition, the traditional accounting software does not pay attention to the continuity of business processes, and can not carry out process reengineering and optimization within enterprises, thus affecting the continuity of internal control processes of accounting software. Therefore, the fragmented and incoherent information resources make it easy for enterprises to form "information islands", and it is inevitable that internal control of enterprises is prone to faults.
In order to change this situation, in the process of ERP implementation, through information integration and implementation, the initiative of each management department is fully exerted, and each management department provides each other with relevant information needed for decision-making in time. The information such as logistics, people flow and capital flow handled by this department can be fully controlled by participating in the decision-making of other departments.
Second, the application of ERP system in the construction of accounting information in Zhongyuan Oilfield
In the practical application of ERP, enterprises can't objectively and correctly evaluate the current situation of enterprises because they don't understand the essence of information system and the characteristics of different development stages, and the relationship between enterprise management and information system, so as to choose the correct way of informatization construction. In the process of using ERP system to promote the construction of accounting information, oilfield enterprises still have the following problems:
1. Insufficient understanding of high-level ideas. Some senior leaders in oil fields don't have a comprehensive understanding of ERP, and they are too superstitious about the role of ERP system. They even think that as long as the ERP system is enabled, the management level of enterprises can be greatly improved without investing too much energy and material resources. Under the guidance of this erroneous idea, it is not difficult to understand that ERP system is divorced from reality and blindly follows. Due to insufficient preparation and inadequate planning, some units are too superstitious about the ability of informatization in the case of poor management foundation and informatization construction foundation. Although they invested a lot of money in the establishment of ERP system, the effect was not good and the expected goal could not be achieved. The ERP system established by some companies involves all businesses, but due to the actual situation, many businesses do not need the operation of the ERP system, resulting in some modules of the ERP system being idle. In addition, some employees are not prepared psychologically and technically, and have not received enough business training, so they can't adapt to the subversive changes of ERP system to traditional business. In the end, they can only use modern technology to test the correctness of manual operation, making the information system that costs a lot of money useless.
2.ERP system construction lacks long-term planning. In the process of ERP system construction, functional departments take the road of decentralized development, do not communicate with other departments, and adopt or buy a certain software or develop the required software as needed, resulting in "information islands" within the unit, which makes it difficult for departments to integrate and share relevant information. If different business systems want to carry out network interconnection and information integration, they will encounter great difficulties, and the system integrity will be divided by enterprises, resulting in a great waste of ERP construction funds.
3. Can't guarantee correct and safe financial information. The correctness and security of financial information are the key factors affecting scientific decision-making in oil fields. First of all, it is very important for all information users to collect correct raw data. ERP system perfectly integrates enterprise capital flow, logistics and information flow by using information technology, so that economic activity information can be fully and widely used in the system. Once the financial data input appears even a little deviation, it may directly have an adverse impact on the subsequent information processing and processing. Due to the security of the system, it is impossible to identify the reliability and correctness of financial data of different business modules during the data collection process of ERP system, and financial personnel cannot monitor and manage other business modules. Secondly, due to network security problems, ERP system also has some hidden dangers in the security management of financial information. In the process of transmission, financial data may be intercepted and tampered by network hackers or attacked by network viruses, resulting in deviation or even error of information. In addition, the information security system is not perfect and standardized, and the division of powers and responsibilities is unclear, which is also easy to cause information abuse, illegal theft and disclosure. It is not difficult to see that ensuring the correctness and safety of financial information is a key issue that needs to be paid attention to in the process of realizing accounting informatization in oil fields.
Third, the ERP system environment to solve accounting information-related problems countermeasures
With the rapid development of information technology, attaching great importance to accounting informatization has become the direction of oilfield financial accounting reform. To do a good job in promoting accounting informatization under the ERP application environment, we need to ensure implementation from the following aspects:
1. Improve the ideological understanding of senior leaders in oil fields. In the process of implementing ERP system in oil field, managers' ideological understanding of the system is one of the important factors to ensure enterprises to realize accounting information construction. Strengthen the relationship and communication with software suppliers, and improve oilfield managers' ideological understanding of accounting informatization construction. In this series of preparation process, the information of ERP system construction will be explained and trained by software suppliers to enterprise managers, so that managers can seriously consider the feasibility of accounting informatization construction and formulate planned plans, which will undoubtedly improve the ideological understanding of enterprise leaders on ERP system. At the same time, combined with the actual needs of enterprises, enterprise managers actively negotiate with suppliers, and can ask suppliers to provide high-quality technical services for enterprises and provide an adaptive management system for enterprises. When problems arise, the two sides can also communicate with each other in order to find the best solution. In the process of active participation, enterprises will also deepen the knowledge and understanding of ERP system of relevant business personnel and increase their knowledge in software, information technology and other fields.
2. Emphasize the overall function of ERP system and avoid the phenomenon of "accounting information island". Enterprises should pay attention to the integrity of the system, try to avoid the division of each functional module, and make ERP system play its due role to the maximum extent. On the basis of integrity, process and integration, enterprises can establish a comprehensive control system and strengthen the construction of enterprise accounting information by using the system viewpoint. Specifically, enterprises must break the boundaries of departments and stand on the standpoint of the whole process, requiring mutual cooperation and coordination between departments. With the help of ERP network management platform, post authorization and internal control are realized in the system, so that financial information can be fully and effectively used within the enterprise. At the same time, enterprises need to reorganize and optimize the traditional manual control system, and carry it out under the ERP environment, so that software control and manual operation can be organically combined to form a complete and strict internal control system.
3. Pay attention to the quality control of financial data and promote the construction of oilfield accounting informatization. The importance of ensuring the correctness of original financial data cannot be overemphasized, and it will always be the direction of continuous efforts of enterprises. In order to ensure the correctness of the original financial data, enterprises need to constantly strengthen the attention of business personnel and financial personnel to the original data, ensure the standardized entry of key data ideologically and institutionally, and try to avoid data deviation in the entry stage. In order to further ensure the correctness of the original data, paper data should also be properly preserved, and the measures of using electronic data and paper data together will also provide the original basis and convenience for future data detection and verification. In addition, it is also important to strengthen the construction of internal control. Specifically, it can be regulated from two aspects: one is to ensure the security of financial information from the institutional level. By strengthening the knowledge of business personnel and financial personnel on risks, various risk control and prevention mechanisms are established, such as internal personnel moral risk prevention mechanism and software system operation risk prevention mechanism. Second, strengthen the security measures of accounting information system from the technical level. Enterprises should attach importance to the construction of network information security, and establish an all-round and multi-level security system by improving the network management platform, such as setting security assessment levels for communication platforms, application platforms and management platforms.
References:
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2. Changjing, Geng. Financial process innovation based on ERP accounting information. Journal of Qingdao University, 2009(2)
3. Lin Jing. Analysis of the influence of ERP environment on the quality of accounting information. Modern commerce, 20 10(33)
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(Author: Zhongyuan Oilfield Technology Monitoring Center, Puyang, Henan 45700 1)
(Editor: Ruojia)