基于价值链的物流企业会计信息系统分析(HK公司为例).doc

摘要:自20世纪90年代以来，经济全球化开始席卷全球,物流企业也得到快速发展。价值链管理逐渐成为企业一种新型竞争战略，第三方物流企业同时也需要在这种竞争战略环境下开发适用于自身的会计信息系统。

　　　基于这样的背景，本论文研究的是价值链下的物流企业会计信息系统，现行的会计信息系统已不能满足现代物流企业的要求。在研究相关文献的基础上，分析国内外会计信息系统研究现状；在价值链、会计信息系统和ERP等理论的基础上，以徐州宏康公司为案例，对价值链管理环境下的物流企业会计信息系统进行现状分析，发现其会计信息系统特点；在现状分析的基础上进行问题和原因分析，主要包括：会计信息不能满足价值链管理的需求、会计核算体系不完善、成本分配方法不明确；最后提出在ERP环境下进行改进，完善价值链下的物流企业会计信息系统，以解决物流企业在会计信息系统方面存在的问题。

关键词 价值链；会计信息系统；ERP系统

Abstract:Since the 1990s, the economic globalization begins to sweep across the whole world, accompanied with the rapid development of the logistics companies. While value chain management has gradually become a new competitive strategy, the third party’s logistics enterprises also need to develop suitable accounting information system in such a competitive strategic environment.

　　　Against this backdrop, this thesis focus on the study of accounting information system of logistics enterprises under the value chain as the current accounting information system cannot meet the requirements of modern logistics enterprises. This paper analyses overseas and domestic research status which based on researching related articles, the current status of logistics companies’ accounting information system under the management of the value chain, taking Xuzhou Hongkang Co., Ltd for instance, on the basis of the value chain, accounting information system and ERP theory, in order to find out the characteristic of the company’s accounting information system. The problems and causes based upon the status quo are as follows, the accounting information can't meet the needs of value chain management, the accounting system is imperfect and the allocation method of the cost is not clear, finally puts forward solutions to accounting information system’s problems by making improvement under the ERP system and perfecting the logistics enterprise’s accounting information system under the value chain.

Keywords  Value Chain  Accounting Information System  ERP System

本论文借助国内外相关文献及实践经验，分为五个部分，第一章绪论部分。介绍研究的背景以及意义，通过对相关国内外文献的回顾对当前研究的会计信息系统等理论进行现状分析；第二章理论概述。研究价值链、会计信息系统以及ERP等理论，为下一步深入分析研究奠定扎实的基础；第三章现状分析。结合徐州宏康公司进行概况介绍以及对会计信息系统的特点进行分析；第四章问题及原因分析。在分析会计信息系统特点的基础上发现问题并找出原因；第五章提出改进建议。在问题及原因分析的基础上提出合理化建议，并构建一个较为完善的物流企业会计信息系统流程。论文框架见下图1-1。