ERP系统环境下会计组织权限分配问题研究

为理清ERP系统环境下会计组织权限分配与权限控制问题,以中石化直属研究院SH院为背景,就其SAP系统的FI模块展开实证研究。结果表明在SAP系统中存在大量具有冲突性的事务,这些不相容的事务使得会计权限的分配显得尤为重要,如若这些不相容的事务被赋予给了同一个人,便使得企业财务舞弊风险加大,财务信息存在失真的可能性。基于此,企业应根据业务流程和管理控制的要求,在系统中设置相应的角色,使之与系统中实际的岗位职责相匹配;根据"不相容职务分离"原则,对角色进行授权,使之在被授权的范围内使用系统,从而避免舞弊行为的发生。

Research on rights allocation in ERP systems for accounting units

With ERP systems implemented in the enterprises, business information and financial information is highly integrated, accounting organizational structure has been flatted. In order to clarify fight allocation in accounting organizations and ERP systems, we conduct an empirical research in the Sinopec Research Institute on its SAP FI module. The results show that the existence of a large number of conflicting transactions in the SAP systems, and these incompatible affairs should be given to different roles in order to avoid the occurrence of corrupt conduct. Therefore, the enterprise should set the appropriate roles to make it match with the actual job responsibilities in the systems.