能源央企ERP系统财务管理的业务架构与流程标准化

Business Structure and Process Standardization of Financial Management in ERP System of Central Energy Enterprises

本研究分析了某能源央企ERP系统财务管理模块的体系架构、建设内容与标准,以实现财务系统与板块业务的无缝衔接、过程痕迹化和全程风险管控。结果表明财务系统的总体业务架构分成服务申请应用(前台)、财务共享服务(中台)和业务系统(后台)三部分。ERP财务管理模块中一级流程的业务内容包括:销售应收、采购应付、费用报销和职工薪酬、税务核算、资产核算、成本核算、资金收付、投资核算、总账核算、财务凭证协同、财务合并报表管理。财务管理标准包括:流程标准、核算标准和风险管控标准。ERP财务系统的标准化内容包括:财务主数据、数据编码、成本中心、内部订单、利润中心、会计科目表。

This study analyzes the system structure,construction content and standard of the financial management module of an energy central enterprise ERP system,so as to realize the seamless connection between the fi nancial system and the plate business,the process trace and the whole process risk management and control.The results show that the overall business structure of the financial system is divided into three parts:service application(foreground),Financial Sharing Service(middle stage)and business system(background).The business content of the first level process in ERP financial management module includes:sales A/R,purchase a/P,expense reimbursement and employee compensation,tax accounting,asset accounting,cost accounting,fund collection and payment,investment accounting,general ledger accounting,financial voucher collaboration,financial consolidated statement management.Financial management standards include:process standards,accounting standards and risk control standards.The standardized content of ERP financial system includes:financial master data,data code,cost center,internal order,profit center and chart of accounts.