ERP系统中机制凭证的影响因素及其控制策略  

The Influence Factors and Control Strategies of Automatic Accounting Vouchers in Enterprise Resource Planning

作　　者：张有峰[1] ZHANG You-feng(School of Trade and Economic Management, Huzhou Vocational and Technological College, Huzhou 313000, China)

机构地区：[1]湖州职业技术学院商贸与经济管理学院

出　　处：《湖州职业技术学院学报》2019年第2期77-81,共5页Journal of Huzhou Vocational and Technological College

摘　　要：机制凭证是会计信息化的产物,主要有自动转账设置生成、专项核算模块传递生成、一体化核算自动生成和系统固化功能程式化生成等生成方式。影响机制凭证质量的操作因素主要有自动转账凭证参数的设置或定义、关联资金流的业务处理过程与步骤等。机制凭证的处理受凭证生成时可操作事项的限制,也受修改或删除凭证的连带操作要求、数据结构与程序算法约束。可采取全盘控制选项参数、有效利用系统内置逻辑校验功能和采用多线程控制与验证等控制策略,以有效提高机制凭证的正确率,更好发挥ERP软件在会计业务处理方面的作用。Mechanism vouchers are the products of accounting informationization.They are mainly generated by automatic transfer settings,transfer generation of special accounting modules,automatic generation of integrated accounting and stylized generation of system solidification functions.The operational factors affecting the quality of mechanism vouchers mainly include the setting or definition of automatic transfer voucher parameters,the business process and steps of related capital flow,etc.The processing of mechanism credentials is restricted by the operational items when the credentials are generated,and is also restricted by the joint operation requirements,data structure and program algorithm of modifying or deleting credentials.In order to effectively improve the accuracy of mechanism vouchers and better play the role of ERP software in accounting business processing,we can adopt such control strategies as overall control option parameters,effective use of the built-in logic checking function of the system and multithreading control and verification.

关 键 词：ERP 机制凭证 会计信息化 

分 类 号：F231.4[经济管理—会计学]