- 學位論文
中小企業ERP系統內部控制機制建構-以某機械個案公司為例
The Small and Medium-Sized Enterprise ERP System Internal Control Mechanism Construction - Taking a Mechanical Case Company as The Example
摘要
中小企業是我國企業結構的主體，也是我國經濟發展的重要動力。隨著資訊科技快速發展、全球運籌管理新趨勢，中小企業為了因應日益激烈的競爭環境，來自外在壓力迫使企業開始思考，除了改善要企業的經營體質外，應如何運用資訊科技的力量來提升企業的競爭力。 企業使導入ERP系統就成為中小企業重要的策略選擇，而ERP 系統的導入往往對原有的作業流程造成變更，亦對中小企業的內部控制與內部稽核造成影響。特別是財務稽核對於 E 化後各項資料來源及帳務處理軌跡也需要更高的人機協同作業流程來取代傳統人工抽樣稽核，因此如何由流程控管中發現異常單據及數據，藉以達到企業內部稽查的效果，內控制度的執行是公司治理的基礎作業，若能落實於日常稽核並透過 ERP 系統做到及時審計的功能，對於公司治理將有預防性的功能效益。 在ERP系統環境下建立內部控制系統是ERP專案實施中不可缺少的一部分。在ERP系統開發與的實施過程中，應當全面考慮,將完善的內部控制體系有步驟地融入ERP環境當中，並將由資訊技術帶來的風險納入新的內部控制之中,以便在內部控制方面儘量揚ERP之長，避ERP之短，為企業引入ERP帶來最大收益。 本研究藉助 Gowin's Vee 建構模型，在理論端針對與本研究主題相關之文獻進行蒐集，建構出ERP系統內部控制機制基本雛型。透過專家問卷，由專家的意見來驗證與修正此模型，最後在方法端以個案實證研究方式，評估本研究於實務界的實用性與可用性。
並列摘要
The small and medium-sized enterprise is Our country Enterprise structure main body, also is our important country economy development power. Along with the information science and technology develops fast, the global operation manages the new tendency, the small and medium-sized enterprise is response intense competition environment, comes from the external pressure force enterprise to start to ponder, the besides improving the enterprise management constitution , how to promote the enterprise using the information science and technology upgrades the competitive power of it. The enterprise leads to the ERP system to become the small and medium-sized enterprise important strategy choice, but the ERP system inducts often creates the change to the original work flow, also has the influence to the small and medium-sized enterprise internal control with internal investigation. Specially the financial investigation substitutes for the traditional artificial sampling investigation after the E each item of material origin and the bookkeeping processing path also need higher man-machine coordination work flow, therefore how to flow in the program control tube to discover the unusual documentary evidence and the data, so as to achieve the enterprise interior examination the effect, controling from the inside the system the execution is the foundation work which the company governs, if it can carry out in the daily investigation and penetrates the ERP system to achieve the prompt audit the function, it will govern and regard the company to have the preventive function benefit. Establishes the internal control system under the ERP system environment is an essential part in the ERP special case implementation. In ERP system development with the implementation process in, must consider comprehensively, it will consummate the internal control system will have the step to integrate in the middle of the ERP environment, and the risk which will bring by the information technology integrated during the new internal control, in order to will raise length of as far as possible the ERP in the internal control aspect, it will evade short ERP, introducing ERP for the enterprise to bring the greatest income. This research is constructed by Gowin's the Vee construction model, in view of carries on the collection in the theory end literature of with the this research subject correlation, constructing the ERP system internal control mechanism basic embryonic form. Through the expert questionnaire, confirming and revising this model with the expert opinions, finally doing an empirical study way with the individual case, and appraises this research in the practical realm usability and the usability.