1、尽管我国现在很多企业都在进行信息化改造,也在不断地建设企业自身的ERP系统,但是对于ERP系统的认识还比较片面,对财务信息化的了解也不够深入。一般企业管理者在企业进行信息化改造的过程中,仅仅是将这一过程理解为利用计算机技术及软件系统来代替一些简单的人力劳动,却没有意识到ERP系统在企业管理过程中发挥的系统性作用,有的更是将财务信息化理解为通过软件系统来将以前通过人力记录核算的会计科目移植到电脑上,通过电脑来进行以前常规的财务工作。这些片面的认识导致了ERP系统下企业的财务信息系统难以发挥应有的作用。ERP系统不只是企业对一个系统的简单应用,现在它甚至发展成为了一种新的管理思想,成为了不少企业进
2、行重大决策的重要依靠。唯有从系统的角度来认识ERP系统,认识财务信息化进程,才能切实通过先进技术来带动企业管理效率的飞速提升,才能保证企业核心竞争优势的发挥。2、信息系统建设的资金不足不论是企业ERP系统的搭建,还是企业财务信息化改造,都是一项浩大的工程,都必须经过可行性分析、系统评估、专业设计、模拟运行等步骤才能最终成型。因此信息系统的建设短期内需要大量的资金支持,对于企业来说,这是一项短期内投入,长期才能收获回报的工程,因此需要从企业战略发展的角度来实施企业信息化改造。但是目前我国很多企业在ERP系统搭建的过程中都存在资金支持力度不足的问题,一方面这和企业资金实力缺乏有关,另一方面也是因为
3、很多企业管理者的短视所致。由于在系统搭建的前期需要大量资金投入,故管理层势必要承担一定的风险,倘若最终ERP系统对企业的帮助,达不到预期的效果,或者财务信息化改造之后,反而使熟悉以前业务模式的职工一时难以适应新型的办公环境,这都会带来企业短期内经营效益降低的后果。3、缺乏完善的内控环境内部控制环境是现代公司治理成功与否的关键所在,内部控制环境包括企业架构的设计、权利的安排、风险的控制和内部控制制度自身的构建。良好的内部控制环境对于企业财务信息化的成功是至关重要的。当下我国很多企业的公司治理制度并不成熟,同时也缺乏完善的内控环境,在企业搭建ERP系统以及进行财务信息化改造时,很多企业由于缺乏良好
4、的内控环境,不能对项目的可行性进行全面有效地分析,更缺乏相应的成本效益评估,从而使得很多没有条件实施ERP系统的企业也盲目跟风,最终导致企业非但没有实现信息化,反而加重了财务负担,同时还有可能因不适应ERP系统而使得企业财务工作效率更加低下。4、复合型的高素质人才稀缺现在我国很多企业在运用ERP系统的过程中总是难以达到理想的效果,究其原因,很多都是由于没有高素质的复合型人才所致。人才的缺失从两个方面导致我国企业财务信息化进程受阻。一方面,缺乏高素质的复合型开发人才。ERP系统的开发要求开发人员既要懂信息技术方面的知识,又要懂企业财务管理方面的知识,只有这样才能开发出高效率的企业信息系统,而我国
5、现在很多开发人员只了解计算机知识,对于企业管理、财务管理等知识一窍不通,因此我国很多企业的系统功能只能局限于初级的核算、记录等,缺乏对信息的分析和对异常数据的识别。另一方面,就是使用ERP系统的人员一般都是企业的财务人员,缺乏对计算机知识的了解,这些人员往往只会对信息系统简单的应用,对于一些高级的分析功能等由于缺乏相应的计算机知识而难以下手,因此导致信息系统的很多功能不能有效地发挥出来。三、完善ERP系统下企业财务信息化建设的对策建议1、系统性地认识企业的财务信息化建设要充分发挥ERP系统下企业财务信息化的优势,首先企业管理层应该认识到重视信息化对企业管理的重要作用,同时还要对企业的ERP系统
6、有一个系统性地认识,将系统的建设放到企业发展战略的高度上来实施,只有这样,才能充分发挥ERP系统下企业财务信息化的积极作用。只有管理层对于企业信息化有了充分的认识和支持,企业的ERP系统建设和财务信息化才能有一个好的环境来实施。只有管理层对企业信息化有了充分地支持和宣传,企业各部门的其他员工才会树立企业信息化管理和运营的思维,才会积极投身到企业信息化的建设中来。从而使得企业的财务信息化不再是财务部门或者某个部门的事情,而是整个企业的一项战略性工程,只有这样,才能使得企业充分利用ERP系统,充分发挥企业财务信息化的优势,提高企业的经营效率,构建企业的核心竞争力。武钢集团是我国重要的钢铁生产企业,
7、分公司遍布各地,以前武钢集团的财务管理以传统的各分公司独立记账为主,但随着市场竞争的日益激烈和集团公司日益迫切地对集团内财务信息统筹的需求,武钢集团管理层渐渐认识到企业财务信息化对企业的重要性所在,于是在2005年开始试点建设企业财务信息系统并取得了良好的效果,从管理层认识的转变到企业财务信息化的实施,武钢集团不仅实现了认识上地飞跃,同时实现了企业现代化管理地飞跃。 2、为企业信息系统建设提供充分的资金支持有效的资金计划和充分的资金支持是企业在ERP系统下实现财务信息化的重要保障。很多企业,尤其是处在高速发展期的企业,常会出现现金流不足的问题,因此,这些企业在实施ERP系统下企业财务信息化的过
8、程中,尤其需要注意资金的规划和安排,否则极有可能出现因资金链断裂而导致ERP项目流产。科学规划实施企业ERP系统,要求企业分阶段、分步骤地对企业信息系统建设进行规划安排。首先,对企业各部门进行详细的分析、统筹,保证财务系统与企业经营系统有机地融合,同时对企业流程进行重新规划,充分打通企业的物资流程、信息流程、运营流程三大体系,控制企业在标准流程下运作可能出现的潜在风险及风险发生给企业可能带来的损失。其次,就是对各环节进行详细的资金预算,充分计划企业在系统建设、人员培训等方面的支持安排,确保项目实施的资金需求能够得到有效保障。最后,要做好系统实施的成本效益分析,及时掌握ERP系统下企业运营效率变
9、化情况,提高资金运作效率,保证ERP系统下企业真正实现了业务流程的信息化运作。3、完善企业的内控环境完善的内部控制环境是企业ERP系统下财务信息化的有效保障,完善的内控环境不仅能够充分保证企业财务信息化的效果,还能有效控制企业财务信息化不成功而给企业带来的风险。首先,ERP系统下企业财务信息化要求企业在流程再造的过程中,各运营系统应该以财务系统为核心构建,通过财务规划分配企业资源,达到企业运行效率最优。其次,在制定完备的财务制度的前提下,企业还应该加强机构设置和人员安排,通过各部门之间的分权安排,达到互相控制的目的,同时有效隔离不同业务部门,做好企业核心信息保密工作。高素质的人才也是企业财务信
10、息化的关键所在,在充分信息化的前提下,企业应该安排专门的人员对企业信息系统进行维护管理,保障企业信息系统的正常运行。最后,做好企业财务信息的存档工作,通过完善的企业内控环境,充分保障企业的财务信息质量,促进企业切实实现信息化改造,提高企业经营运作效率。4、加快建设实施财务信息化的人才队伍ERP系统下的企业财务信息化能够充分发挥信息技术的优势,提高企业管理的效率,而要保证实现企业财务充分的信息化就必须加强相关的人才队伍建设。对于企业来说,高素质的人才已经成为企业竞争优势的重要来源,加强人才队伍建设,一方面可以通过企业自身的人才培训系统打造熟悉企业业务、掌握信息技术的复合型人才;另一方面企业也可以
11、通过外部引进的方式,引入具有经验的人员帮助企业实现财务信息化。企业的这两种人才来源各有利弊,运用得当可以帮助企业ERP系统下财务信息化的顺利实施。但不论是哪种人才来源,企业都应该有明确的奖惩机制,对于企业在财务信息化过程中有重大贡献的人才,应该给予相应的物质奖励,将员工的表现和绩效挂钩,通过授予企业股权等方式将企业的长期发展和员工个人的职业规划结合起来,实现企业和员工的共同成长。通过有效地激励,实现企业人才的优胜劣汰和更新换代,保障企业对人才的吸引力,从而有效地确保企业的竞争优势。四、结语总而言之,ERP系统下企业的财务信息化战略是一项长期的系统性工程,企业应该结合自身实际情况做好充分的准备,
12、通过提高对企业财务信息化建设的重视程度、加强企业财务信息化需要的人才、资金、内控环境建设,来充分保障企业财务信息化的顺利实施,通过ERP系统的实施打通企业内部的信息流动,加强企业内部的沟通交流,同时通过企业财务信息化的实施,提高企业的现代化管理水平和经营效率,保证企业在激烈的市场竞争中的应变能力和核心优势的发挥,从而实现企业的发展目标。I. IntroductionWith the continuous development of information technology, enterprise management is also going to the information, w
13、hich is the most front-end of the information in the financial management. Due to the frequent and systematic information processing, the financial management has a great demand for information. The so-called financial information is the use of computer technology and software systems to complete th
14、e daily business of financial accounting, management and financial decisions, and other related work.Financial information is a prerequisite for enterprise information management. However, in our country a lot of the implementation of the ERP system of enterprise, financial information has many prob
15、lems, to establish effective financial information system, then taking this as the core build enterprise ERP system, for the success of enterprise informatization to transform or not plays a crucial role, of course, is the criteria for enterprises to operate and key to improve the business efficienc
16、y.Two, ERP system under the current situation of enterprise financial information1, the lack of a comprehensive understanding of the financial informationAlthough our country now many enterprises are in information transformation, in the constant construction enterprise ERP system, but for the under
17、standing of ERP system is also one-sided, understanding of the financial information is not deep enough. General managers in the enterprise of information transformation process, only the process understanding for the use of computer technology and software system to replace some simple human labor,
18、 but did not realize the system role played by the ERP system in the process of enterprise management, the is the understanding of financial information through the system software to previously through human accounting records of accounts transplantation to the computer, through the computer to the
19、 previous conventional financial work. These one-sided understanding led to the ERP system of the enterprises financial information system is difficult to play its due role. ERP system is not only a simple application of a system, and now it has developed into a new management ideas, has become a lo
20、t of enterprises to rely on important decisions. Only from the system point of view to understand the ERP system, to understand the process of financial information, in order to effectively improve the efficiency of enterprise management through advanced technology, to ensure that the core competiti
21、ve advantage of enterprises play.2, the lack of funds in the construction of information systemsWhether to build the enterprise ERP system, or companys financial information transformation are a huge project, must through the feasibility analysis, system evaluation, professional design, simulated op
22、eration steps to final shape. Therefore information system construction of the short-term need large amount of funds to support, for enterprises. This is a short-term investment, long time to reap the rewards of the project, so we need from the angle of enterprise strategic development to implement
23、enterprise informatization to transform. But at present a lot of enterprises of our country in the process of ERP system to build there are problems of insufficient funds support, on the one hand, the financial strength of the enterprise lack of, another aspect is because a lot of enterprise managem
24、ent caused by short-sighted. Because in preliminary build system needs a lot of money, so the management layer potential necessary to assume certain risks, if the final ERP system to enterprises help, fail to achieve the expected effect, or financial information transformation. On the contrary, are
25、familiar with the previous business model worker is unable to adapt the new office environment, this will bring enterprise short-term operating efficiency to reduce the consequences of.3, the lack of a sound internal control environmentInternal control environment is the key to the success of Modern
26、 Corporation management, the internal control environment includes the design of enterprise architecture, the arrangement of rights, the control of risk and the construction of internal control system. Good internal control environment is crucial to the success of enterprise financial information. N
27、ow, many enterprises of our countrys corporate governance system is not mature, but also the lack of a sound internal control environment, in the enterprises to build ERP system and financial information transformation, many enterprises due to the lack of a good internal control environment, not on
28、the project feasibility of comprehensive and effective analysis, lack of corresponding cost benefit assessment, which makes many no conditions for the implementation of enterprise ERP system also blindly follow the trend, which eventually led to the enterprise not only failed to achieve the informat
29、ion, aggravate the financial burden, may also be due to not adapt to the ERP system and the enterprise financial work efficiency is more low.4, composite type of high quality talent scarceNow many enterprises in our country in the process of using ERP system is always difficult to achieve the desire
30、d results, the reason, many of them are due to the lack of high-quality compound talents. The lack of talents leads to the process of financial information of enterprises in our country from two aspects. On the one hand, the lack of high-quality composite development personnel. The development of ER
31、P system requirements development personnel not only to understand the knowledge of information technology, but also to understand the knowledge of financial management in enterprises, is the only way to develop a high efficient enterprise information system, and our country now many developers only know computer knowledge, for enterprise management, financial management, illiterate, so many enterprises in our country the system function can