基于ERP系统的酒水销售公司费用审计研究

Research on Expense Audit of Liquor Sales Company Based on ERP System

近年来,在我国酒水市场价格调整和市场供需结构不断变化的背景下,费用审计制度在酒水销售企业内部控制中的重要性不断凸显,不仅能提升酒水销售企业的成本控制和预算执行效益,还能促进酒水销售企业业务战略、财务战略目标的达成。ERP资源管理系统作为高度信息化的企业管理系统,20世纪90年代发展至今,已经足够成熟,并且ERP能以企业供应链管理为基础构建信息化、系统化的企业内部控制体系。因此,酒水销售公司应基于ERP资源管理系统构建费用审计制度,并将预算管理、风险防控内嵌在费用审计制度中,以实现精准化的审计管理。基于此,文章分析了我国酒水销售的行业发展背景,并剖析了基于ERP的费用审计制度对酒水销售企业的重要性,以及酒水销售公司利用ERP系统构建费用审计的可行策略,希望能够为相关企业提供参考。

In recent years, under the background of the continuous change of price and supply and demand structure in liquor market in China, the expense audit system in the internal control of liquor sales enterprises, which can not only improve the cost control and budget execution benefits, but also promote the achievement of the business strategies and financial strategic goals, is becoming more and more prominent. The ERP resource management system, which is developed since the 1990s and is highly informationalized, has been mature enough and can build an informationalized and systematic enterprise internal control system based on enterprise supply chain management. Therefore, liquor sales companies should build an expense audit system based on the ERP resource management system, and embed budget management and risk prevention and control in the expense audit system to achieve accurate audit management. Based on this, the paper analyzes the industry development background of liquor sales in China and dessects the importance of ERP-based expense audit system for liquor sales companies, as well as the feasible strategies for liquor sales companies to use the ERP system to build expense audit, hoping to provide reference for relevant enterprises.