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中小企业运营风险控制研究（Researchonoperationalriskcontrolofsmallandmediumenterprises）No.ThirteenVolumeISixstageTwothousandandelevenyearTwelvemonthJournalofChuzhouUniversityJOURNALOFCHUZHOUUNIVERSITYVol.13No.6Dec.2011Abouttheauthor:Pan Li,female,bureauoflandandresourcesofHuoqiuCounty,LiNa,female,lecturerofSchoolofeconomicsandmanagement,ChuzhouUniversity.Foundationproject:Anhuioutstandingyouthfundproject"ERPResearchoninternalcontrolofsmallandmediumenterprisesunderenvironment2011SQRW097ZDChuzhouUniversityresearchstart-upfundproject"BPRtradeBusinessprocessreengineeringandinventorymanagement2010qd16).Dateofreceipt:20111013ERP ResearchonoperationriskcontrolofsmallandmediumsizedenterprisesunderenvironmentPanLi1,Li2.(OneLandandResourcesBureauofHuoqiuCounty,Anhui,HuoqiuTwohundredandthirty-seventhousandandfourhundred;TwoSchoolofeconomicsandmanagement,ChuzhouUniversity,Anhui,ChuzhouTwohundredandthirty-ninethousand)pickWiththedevelopmentofChina'seconomy,smallandmedium-sized enterprisesarebecomingmoreandmoreimportantinChina'seconomicsystem.SmallandmediumenterprisesinimprovingprofitabilityAtthesametime,wemustpayattentiontoavoidenterpriseoperationalriskandfinancialrisk.Inthispaper,asmallandmedium-sizedenterprisesastheresearchobject,theenterprisehasbeenaslongasthreeThestudyof2005,onitsimplementationERPTheriskcontrolefficiencyoftheenterpriseiscontrastedbeforeandafter.TheconclusionisthatthroughtheenterpriseBPR(BusinessProcessReengineering)ERPTheimplementationoftheenterprisehasindeedintegratedSCM(supplychain)systemreducestheoperationalriskandfinancialriskofenterprises,andpromotestheinternalcontrolofenterprisesManagementefficiency. Keyword：ERPRiskcontrolandmanagementefficiencyCLCnumber:F272.3Documentidentifier:AArticlenumber:16731794(Twothousandandeleven)06007103A,ERP Overviewofriskcontrol(I)ERPconceptERPEnterpriseresourceplanningEnterpriseResourcePlanNing).ERPInitiallybytheUnitedStatesGartnerGroupCompanyinTwentycenturyNinety yearInitialpresentation.ERPItisbasedonthemanagementofnewinformationtechnologyThemanagementandmanagementofenterprisemanagementbefore,after,andaftertheevent,tosolvethetraditionalThehysteresisofcontrol."One.ERPCloselylinkinternalandexternalaffairsofanenterpriseTieup,inordertorealizetheforeignenterprisecanreflecttothecustomerintime,totheinsideenterpriseToachievesmoothcommunicationofinformationinalldepartments,timelycontrolofvariousrisksandvariations.Inthecorrectbusinessprocessreengineeringpremise, enterprisesuseERPManagementsystemwillWillsignificantlyimprovetheefficiencyofenterpriseinternalcontrol.(two)overviewofinternalcontrolandriskcontrolInternalcontrolreferstotheenterpriseinordertoachievetheintendedmanagementobjectivesToensurethesmoothimplementationofvariousbusinessactivities,thepremiseofensuringthesafetyofenterpriseassetsAsfaraspossibletostoptheoccurrenceoffraud,theformulationofacertaincontrolAseriesofmeasuresandprocedures.Onethousandninehundredandninety-twoTheUnitedStatesofAmericaCOSOOrganizational Internalcontrol-theoverallframeworkisdefinedinthereportoninternalcontrolThecompany'sboardofdirectors,managementandotherpersonnelareaffectedinordertoachieveoperationalactivitiesTheefficiency,effectiveness,reliabilityoffinancialreports,andcompliancewithrelevantlawsandregulationsAprocessdesignedtoprovidereasonableassurance."Two.Riskmanagementisactuallyariskcontrolsystem.Byriskidentification,windRiskmeasurement,riskcontrol,effectivenessevaluationofthefoursubsystems:itspurposeistobuildSetupanenterpriseintherealizationofestablishedgoals,basedonmoderateriskavoidance,toachieveGamemodelofmaximizingenterpriseprofit.ThesystemrequiresinternaldepartmentsThedoorcanparticipateinandexchangeinformationtocontrol theriskandimprovetheoperationefficiencyoftheenterpriseRatetarget.TwothousandandfouryearCOSOTheenterpriseriskmanagement-integrationframeworkwaspublished(ERM)internalcontrolandriskmanagementareintegrated.EnlargedRiskmanagementfocus.(three)ERPRelationshipwithriskcontrolERPAsthemodernmanagementideaandmanagementsoftwaresystem Riskcontrolplaysagreatroleininformationsharingandinformationcontrol.answeruseERPThesystemcanbetterrealizetheriskforecast,riskcontrolandriskDealwithandlaydownthefoundationtoachievethegoalofcontrolbefore,during,after,andaftertheevent.OnthebasisofTheforwardtransactiondatacanbetterpredictthefeasibilityandriskofthecurrenttransactionIndex;intheriskeventprocess,canstrengthensupervision,reduceriskThepossibilityoflife;aftertheriskevent,improvetheimportanceofenterprises,andincreasetreatmentMeasures,measures,andriskevents.Two,theimplementationofSMEsERPPreviousworkprocesses,operationalriskcontrol,No. FootThroughinvestigationandresearch,wedoamanufacturingbusinessprocessforsmallandmedium-sizedenterprisesAlargenumberofinvestigationshavebeendrawnasfollows:ImplementationERPBeforetheenterpriseriskcontrolThesystemisbasicallyexpostcontrolandlacksgoodanticipationandcontrolLinks,resultinginenterprisestockturnoverandaccountsreceivableturnoverrateislow,occupyAlargenumberofenterpriseliquidity,businessefficiencyistoolowtoachieveCOSORiskcontrolobjectives.TheenterpriseisbeingimplementedEPRPreprocesscompositionThefunctionorientedsectorriskcontrolisasfollows:Figure OnechartOneBusinessorienteddepartmentalprocessflowchart"Three.ThisshowsthattheimplementationERPPreviousoperationalriskcontrolhasthefollowingdisadvantages:(OneTheenterpriseslacktheunderstandingofoperationalriskcontrolandlackmacrocontrolThought.Theleadersdon'tpayenoughattentiontothem,andtheriskcomesdirectlytothefinalpost Energysector.Andfunctionaldepartmentsandeasilybuckeachother'sresponsibilities,powersandresponsibilitiesunknown.investigateThereasonisthatthereisnoperfectinformationbetweenthedepartmentswithintheenterpriseFlow.Thefunctionsofdepartmentsarecompartmentalizedandinformationistransmittedvertically.Theinformationtransmissionlagsbehindandcannotmeettherequirementsofenterpriseriskmanagement.COSOCommitteememberIntheframeworkofriskcontrol,informationandcommunicationarethroughoutthewholeprocessofinternalcontrolElementsofasystem.InpracticeERPBefore,theinternalcontroloftheenterprisewasbasedonpositionCanbeguidedbythelackofsynergybetweendepartmentsoftheenterprise,eachdepartmentTotheirbestperformanceasthegoal,ignoringtheoverallobjectivesoftheenterprise.Posearisk Controlcannotbeimplemented.(TwoEnterpriselogisticsflowispoor,inventorymanagementandproductallocationunreasonable,Inventoryturnoverislow,whichincreasesproductionandoperationrisks.InimplementationERPPreviously,theenterprisehasnodatainterfacewiththecustomerandisunabletounderstandtheproductatthecustomer'sOfficeInventoryandsales.Thefollowingsituationsareasfollows:1.Somecustomers'productsSellwell,inventoryisinsufficient,andenterprisesareunabletounderstandthecustomer'sinventorystatusTheshortageofstockbeforeshipmentleadstoaslowsupplyandaprofitstreamLost.Two,somecustomersunsalableproducts,resultingininventorybacklog.Becausethereisnogood Goodinformationcommunicationmechanism,outofstock,customerscannottransferfromthebacklogofcustomersGoods,andbytherepeatedproductionofenterprises,resultinginthestockoftheenterprisebacklogTheconditionoflowturnoverofgoods.Asaresult,enterpriseswasteagreatdealofmanpower,Materialandfinancialresourceshavetakenupthecirculatingfundsofenterprises,andhaveincreasedtheoperationofenterprisesRisk.(ThreeAccountsreceivableturnoverrateislow,enterprisefinancialriskishigher.COSOcommitteeRiskassessmentandriskresponsearetwoimportantaspectsofinternalcontrolSu.Inimplementation ERPBeforethat,theinternalinformationflowoftheenterpriseisnotsmooth,theinternalsectorThesalesdepartmentinordertofighttheenemyseparately,theirtargets,alargenumberofcredit.andThisincludessomelowercreditcustomers,resultinginalargeramountofreceivablesLarge,slowcollectionaccountsreceivableturnoverislow.Andthefinancedepartmentcan'tmakeitintimeMonitorandcontrolthesalesdepartmentandfailtocontrolthefinancialriskinadvance.Three,theimplementationofSMEsERPSystemenvironment,optimizetheSMEletterInterestsystemriskcontrolprocessThefirmanalyzestherisksposedbytraditionalmanagementenvironmentstofirmsAfterthedisadvantagesofinternalcontrol,Twothousandandnine Itwasintroducedin2000ERPManagementDepartmentThe.ThetransformationbetweenthenewsystemandthetraditionalsystemisinevitableNewrisks.FailuretoresolvethistypeofriskwillleadtoERPImplementationlossDefeat.InbuildERPWhentheinternalcontrolsystemintheenvironment,theenterprisedrawlessonsfromInformationsystemsandtechnologycontrolControlObjectivesforInformationAndrelatedTechnology, COBIT).COBITCoveredbyinformationtechnologystudentsLifecycleFourDomains,Thirty-fourindividualITControltarget,ThreehundredandeighteenDetailedcontrolobjectivesForm。Theenterpriseisbasedontheprincipleofreducingrisksandimprovingtheefficiencyofinternalcontrol.Depthanalysisofbusinessprocesses,businesssegmentsamongdepartments,andeffortstobuildhorizontal Internalcontrolsystemforinformationflow.InarationalbusinessprocessreengineeringBPROnthebasis,wewillcombinesales,finance,inventoryandwarehousingorganicallySetupaninternalcontrolsystemadaptedtotheenterpriseitself.WiththeframeworkofinternalcontrolTheformationoftheenterprise'sinternalcontrolenvironmenthasundergoneafundamentalchange,themostFinallyformedtheenterpriseinformationflow,logistics,capitalflowtrinitymanagementsystem.(asinFig.TwoAsshown)chartTwoTrinitymanagementsystemofinformationflow,logisticsandcapitalflow "Three.ImplementationERPAnoptimizationschemeforpostriskcontrol:(OneBreaktheverticalpatternofinformationtransmissionandestablishthehorizontaldisseminationofinformationFlowpattern.ERPAftertheimplementationofthesystem,theinternalfunctionaldepartmentsTheauthoritypasswordsystemestablishestheinformationsharingplatform,andstrengthenstheenterpriseinternalcontrol Thesystemreducestheriskofallkindsofrisk.OnlywithinthepurviewoftheDepartmentInordertocompletethebusinesstoavoidthesituation,strengthenthewholefighttheenemyseparately.Overallsituation.stayERPUnderthesystem,enterprisescanbetterservecustomersImprovecustomerrelationshipmanagementandrealizetheinformationintegrationofsupplychainsystem.(TwoSpeedupinventoryturnover,optimizeenterpriselogisticssystemandreduceenterpriseturnoverManagerisksandimproveinternalcontrolefficiency.ERPAftertheimplementationofthesystem,theenterpriseTheoriginallogisticssystemhascarriedonthebusinessprocessreengineering,reconsideringtheenterpriselogisticsnode DeficienciesareestablishedtoadapttothesupplychainSCMEnterpriselogisticsunderthesystem.Betweentheenterprisesalesdepartmentandthelogisticsallocationdepartment,theauthoritycanbesetupThecodeaccesseseachother.Atthesametime,theenterprisesalesdepartmentneedstofollowtheenterpriselogisticsTheinternalcontrolnodeisreconstructed,andthelogisticsstoragedatabaseissetuptothelogisticsdepartmentGatesetssuperpermissionsforlogisticswarehousing.Specificmeasuresareasfollows:first,establishAunifiedwarehouseallocationsystem,whichisgovernedbythelogisticsdepartment.accordingtoDistributionpoint,inventoryandsalesvolume,authorizeddistributionpoint,deliveryquantity.RevitalizedistributionQuantityofinventorybetweenpoints.ToavoidoverstockoverstockandsellwellRepeatedproductionofgoods,eventuallyresultingindeadstocks.Next:establish ERPTheAfterthelogisticsinformationdatabasemodule,SCMSupplychainbetweenupstreamanddownstreaminatimelymannerCheckandanalyzethestockandsales,andadjusttheproductionplanintimeInventoryturnover,reduceoperationalrisk.ERPEnterpriselogisticsundersystemFigure,asshownThreeAsshown:chart3ERPEnterpriselogisticsmapundersystem "Three.(ThreeTospeedupthereceivableturnover,andsetuptheenterprisefinancialriskpre-warningsystemReducetheenterprisefinancialrisk.ImplementationERPAftertheformationofERPandCOSOSystemcombinationofinternalcontrolunique:thatisthebasisofenterprisefinancialsystem Customercreditamountandrepaymenttime,creditrating.ThesalesdepartmentismovinginWhensalesareconducted,creditsalesmustbebasedonthecreditratingofthefinancialdepartment,Whenmorethanthecreditlimit,therewillbeanearlywarning,sothatthesalesdepartmentcannotandpassengersHouseholdpurchaseandsalecontract.Inthisway,theresponsibilitycanbeclearlydefinedsothatthesalesdepartmentcannotFocusontheperformanceofyourowndepartmentwithoutregardtothecollection;atthesametimeinthereceivableperiodLimitwarning,canpromptthesalesdepartmentinatimelymannertourgethecustomerpaymentofgoodsParagraph.Bymeansoftheabove,wecanincreasetheturnoverofaccountsreceivableandactivatetheflowofenterprisesDynamicfunds,reduceshort-termcorporateborrowing,reducecorporatefinancialleverageatthesametimeEnterprisefinancialrisk.Four,implementERP ComparisonofriskcontroleffectsbeforeandafterEnterprises(1)comparativeanalysisofoperationalrisks(takeindividualsalesoutletsasanexample),SeetableOne)stayERPBeforetheimplementationofthecompany'sexistenceofDeadInventoryphenomenon.OperatingconditionsarenotGood,embodiedinthelowerinventoryturnoverrateofenterprises,poorlogisticssystem,Resultinginrepeatedproductionandbacklogofwaste.Increasedoperationalrisk.ERPThesystem'sexcellentlogisticsanddistributionsystemhasgreatlyimprovedtheinventoryturnoverrateofenterprisesLoweroperatingrisk. (bottomturn)Eighty-ninePage)Seventy-twoPanLi,etal:ERPResearchonoperationalriskcontrolofsmallandmediumenterprisesunderenvironment2007Inthefallof2000,SixThenormaluniversitydirectlyundertheeducationisfreeofchargefornormalstudentsEducationexperimentsareconductedtoattractandencouragemoreexcellentstudentstoworkasteachers.TwothousandandeightOntheeveoftheteachers'day,PremierWenJiabaowasanationalteacherrepresentativeatZhongnanhai AttheForum:"educationreformanddevelopmentinthefutureshouldbebalancedbyurbanandruralareas.",Putruraleducationinanimportantposition.WeshouldincreaseinvestmentinruraleducationCollegestudentsshouldbeencouragedtoteachinthecountryside.""Five.ThisreflectsboththepartyandthegovernmentStrongteachersshouldpayattentiontotrainingandimprovingthenumberandlevelofruralteachers.AndShenyangCityPositiveattemptshavebeenmadetopromotethesharingofteachers.Shenyangcityimplements"big"Schooldistrictmanagement,thecompositionofthe"EducationUnion",thebackboneofteachersbelongto"schooldistrict"ratherthanAschool,inordertoachievetheschooldistricteducationalresourcessharing,sothatallschoolsrealize Commondevelopment,theestablishmentofateacherflowmechanism,whichprovidesthatallworkinaschool,teachSixPrincipalsandteachersoftheyearshouldexchangedifferentschoolsintheUniversitydistrict,TwothousandandsixTheproportionofexchangeshasreachedfull-timeteachers15%"Six..suchModelfortherationalflowbetweenurbanandruralteachers,andoptimizetheruralareasToimprovethequalityofruraleducationandteaching,andtoachievefaireducationinruralareasProvideusefulreference. Abstract.TestwritingXian."One.A.PublicfeelingsTwothousandandnineOnly11.2%PeoplethinkthateducationisfairandChineseisgreenAnnualreport N..20091215(Three)."Two.Ministryofeducation,NationalBureauofstatistics,MinistryofFinance.2006ImplementationofnationaleducationalfundsinStatisticalbulletin[bulletin]N ..ChinaYouthdaily,20061229(Eight)."Three.HongYuZhou.EducationalequityisthecornerstoneofaharmonioussocietyM. .Hefei:EducationinAnhuiPublishinghouse,Twothousandandseven:Ninety-seven"Four.Leiwanpeng.Anempiricalstudyonthefocalissuesofruraleducation[inChina]M.. Wuhan:CentralChinaTechnicalUniversitypress,Twothousandandseven:Onehundredandthirty-five"Five.plumBin.WenJiabaoinvitedprimaryandsecondaryschoolteacherstovisitZhongnanhai:educationplansforteachersThis"N. .ChinaEducationdaily,2008910(One)."Six.If.Furtherpromoteeducationalequity[M. .Beijing:publicationofsocialscienceliteratureAgency,Twothousandandeight:Onehundredandforty-five"Seven.Massification.Aninquiryintothefinancialinjusticeofcompulsoryeducation[inChina]J.. Educationandeconomy,Twothousandandone:Four"Eight.weekFang.ProblemsandeducationalinterventionoffamilyeducationforchildrenoffloatingpopulationJ..Educationalscienceresearch, Twothousandandtwo:Twelve"Nine.archSnow.Differenceanalysisofteachers'matchingincompulsoryeducationstage."D.. BeijingNormalUniversityUniversity，Twothousandandseven"Ten.WeiHuaQiu.Publiceducationandincomeinequality-ResearchBasedonafairperspective[D..FudanUniversity,Twothousandandseven "Eleven.Tuyanbin.Schoolchoiceanddecisionmakinginprimaryandmiddleschools-BasedonthepositiveanalysisofBeijingCity[analysis]D..UniversityofScienceandTechnologyBeijing,Pressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressure pressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressurepressureTwothousandandseven(upto)Seventy-twoPage)surfaceOneInventoryanalysisbeforeandaftertheimplementationofthetableLogisticsCentreAroundADistributionpointAroundB DistributionpointAroundCDistributionpointAroundMonthlysalesvolume32004400150230320480450560MonthlyaveragestockEighthundredthousandfourhundredandtwentytrillionandthreehundredandonebillionfiftymilliononehundredandtwenty-eightthousandandthirtyAveragestockturnoverdaysSixthousandandthirtytrillionandfourhundredandtwobillionfiftymilliononehundredandfifty-fivethousandandtwentyDeadstockSevenbilliontenmillionsixhundredandtwenty-eightthousandthreehundredandsixty (two)comparativeanalysisoffinancialrisks(takingenterpriseaccountsreceivableasanexample),SeetableTwo)stayERPBeforetheimplementation,thecompanyhasalongerreceivableaccountreceivableThelowturnoverrateofaccountsreceivableandthephenomenonofshort-termborrowingbyenterprises.FloatingcapitalGoldshortage,enterprisesoftenusefinancialleveragetoraiseshort-termfunds,corporatefinanceHigherrisk.ERPThesystemofaccuratefinancialriskearlywarningsystemhasbeengreatlyimprovedTheenterpriseaccountsreceivableturnoverrate,reducetheenterprisefinancialrisk. surfaceTwoAgingofaccountsreceivableturnoverdaysanalysisandcontrastEffectcomparisonbeforeimplementationAveragebalanceofaccountsreceivable(10000yuan)Fourhundredandtwentybilliontwenty-fivemilliononethousandandsevenhundredDayssalesoutstandingNinehundredandfivethousandfivehundredandforty-fiveAnnualaverageshort-termborrowingofenterprises(10000yuan)TwohundredandthirtybilliontenmilliononethousandandthreehundredFive.ConclusionThroughtheimplementationoftheenterpriseERP ComparisonofriskcontrolbeforeandaftercanbeobtainedDrawthefollowingconclusions:ERPTheimplementationoftheenterprisehasimprovedcapitalturnoverandinventoryturnoverItreducestheoperationalriskandfinancialriskofenterprisesandimprovestheinternalcontrolofenterprisesSystemefficiency.ImprovingcustomerrelationshipmanagementandimprovingsupplychainforenterprisesSCMringEnvironmentprovidesabetterfoundation.Abstract.TestwritingXian." One.kingZhao,WangHongfeng.ERPTheapplicationofenterprisesinChina:Problemsandcountermeasures[[strategies]J..throughJishi,Twothousandandeight(Three): 167168."Two.LiDayong,Da.TheinternalrelationandeconomicexplanationofenterprisereorganizationJ..inNationalsoftscience,Twothousandandseven(Seven ):9092."Three.LiNa,XuLixin,LiAijun.ERPTheinternalcontrolofsmallandmediumsizedenterprisesundertheenvironmentResearch[J..JournalofTonglingUniversityTwothousandandeleven (Two):146148.Eighty-nineCaoJie:ResearchonruraleducationequityinChina
