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1、.检索实习报告班级 学号 姓名 日期 2012/11/1 题目：探究MRP系统在财务管理中的应用效果及影响1.课题分析： 这是我基于个人的专业领域（财会系）以及最近课外读物中感兴趣的两点结合起来选择的自拟题目。 现代的财务管理领域中，其资料的收集与信息的统筹越来越与时代接轨。基于现在企业的经营运营结构，对财务管理人员的要求越来越高。在信息技术的基础上，系统的管理信息，为企业决策层及员工提供决策运行手段的管理平台越来越被广大企业所需要。MRP（物料需求计划）是新一代的信息集合系统，它扩展了以往信息系统的功能，其核心思想是供应链管理。其中财务管理是MRP系统的一个部分，但是却又是不可或缺的一部分，
2、将之前的生产经营自动生成财务报表、总账等，这边是财务管理人员所诉求的结果。省去了繁复的步骤，更利用财务人员的工作，最终利于企业的决策和发展。但是由于MRP是个综合性的软件，包含了许多分系统，和我此次的课题研究无关，所以我对关键词进行全面的布尔逻辑检索。其中应包含的关键词应有：MRP系统 财务管理 应用（中文数据库） / Accounting MRP （英文数据库）2.选择数据库：同方中国知网（CNKI） 万方数据资源系统 EBSCO（ASP+BSP） 、 Emerald3.检索途径：根据以上分析选用主题词检索字段检索，且用财务管理和MRP两词进行布尔逻辑检索。即采用高级检索，也可以采用简单检索
3、后进行二次检索方法，以达到同样效果。高级检索：关键词：财务管理*MRP系统一般检索：关键词：财务管理；在第一次检索后使用二次检索，关键词为：MRP系统（二次检索相当与布尔逻辑检索中的与检索）4.检索内容：同方中国知网：第一条：SrcDatabase-来源库: CJFD2012Title-题名: MRP系统在提升企业财务管理水平中的应用Author-作者: 杨慧玲;Organ-单位: 双鸭山电业局;Source-文献来源: China's Foreign TradeKeyword-关键词: MRP系统;企业财务;管理资产;会计审核;对策讨论;统筹支配Summary-摘要: MRP系统是指
4、建立在信息技术基础上,以系统化的管理思想,为企业决策层及员工提供决策运行手段的管理平台。随着我国企业财务管理体制改革不断深化,企业财务管理已成为企业管理的主要环节,企业财务管理建设越来越受到重视,近年来企业加大了对财务管理和治理力度,通过MRP系统企业财务管理的研究可以看出,企业财务管理的运用,提高了企业内部管理运行的质量,降低了企业财务管理运作的潜在风险,充分体现了企业财务管理的稳健原则。PubTime-发表时间: 2012-01-23FirstDuty-第一责任人: 杨慧玲;Year-年: 2012Period-期: 02PageCount-页码: 373第二条：SrcDatabase-来
5、源库: CJFD2009Title-题名: 正确认识MRP系统中财务管理的功能和地位Author-作者: 张军;Organ-单位: 苏州市职业大学经贸系;Source-文献来源: 中国管理信息化Keyword-关键词: MRP;财务管理;认识Summary-摘要: 能够代表20世纪90年代以来信息技术在企业应用中最新发展的就是MRP,其通过共享的数据流和信息流,成为对企业过程进行集成的综合软件包解决方案,是提升企业竞争力的有效工具。MRP在我国的应用已经从概念的炒作走向普及。但是,由于财务电算化早已深入人心,再加上我国财务软件公司的推波助澜,导致人们普遍对MRP与财务管理关系混淆。本文从MRP
6、产生发展的历史以及MRP具体应用实践的研究中认识MRP与财务管理的关系,呼吁大家正确认识MRP系统中财务管理的功能和地位,以便于我们更好地开展MRP的应用与推广。PubTime-发表时间: 2009-03-01FirstDuty-第一责任人: 张军;Year-年: 2009Period-期: 05PageCount-页码: 28-32万方数据资料系统：第一条：【篇名】浅谈MRP系统环境下的财务管理【作者】张军【作者单位】苏州市职业大学【出处】商场现代化,MARKET MODERNIZATION2008,(31)【ISSN】1006-3102【页码】369-370【摘要】随着信息化应用的加速,经
7、济国际化发展的深入,直接导致企业管理决策及业务处理复杂化加剧,管理思想先进化的不断演进,MRP系统在企业中得到越来越广泛的应用.而MRP系统所有模块运用的结果最终体现在财务模块上,因此可以说,MRP中的财务管理系统带动整个企业的MRP工作.它将财务会计、管理会计的思想与业务流程集成到一体,从而实现了管理会计与财务会计的一体化,以及财务业务的一体化.MRP成为运用全新的管理思想,为企业提供业务集成运行中的资源管理方案,以提高企业核心竞争力的有效工具.第二条：【篇名】论MRP系统中的财务管理功能创新【作者】汪路明【作者单位】安徽财经大学,会计系,安徽,蚌埠,233000【出处】东南大学学报（哲学社
8、会科学版）,JOURNAL OF SOUTHEAST UNIVERSITY(PHILOSOPHY AND SOCIAL SCIENCE)2006,8(2)【ISSN】1671-511X【页码】24-27【摘要】MRP系统的推广与应用改变了传统的会计处理方式和流程,集成化的数据处理环境,使财务信息与业务信息同步生成.记账过程的自动化,导致传统的会计职能在MRP中已近消失.然而,MRP环境中财务管理具有多方面的功能创新,MRP环境下的财务管理人员的职责不应因为财务信息的高度自动化而消失,而是面临着许多和传统的财务管理环境下不同的角色和任务的转化. EBSCO（ASP+BSP）数据库：第一条：Aut
9、hors: Grabski, Severin V.1Leech, Stewart A.2 Schmidt, Pamela J.3Source: Journal of Information Systems; Spring2011, Vol. 25 Issue 1, p37-78, 42p, 1 DiagramDocument Type: ArticleSubject Terms: *LITERATURE reviews*ENTMRPRISE resource planning*INFORMATION resources*AUDITING*CRITICAL success factor*MANA
10、GEMENT controlsAuthor-Supplied Keywords: information securityinternal controlISO 17799Sarbanes-OxleyAbstract: MRP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental informat
11、ion systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. MRP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being ca
12、lled on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of MRP research is drawn from an extensive examination of the breadth
13、 of MRP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing MRP syst
14、ems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organ
15、izational type and cultural factors. This research encouraged the development of several major MRP research areas: (1) critical success factors, (2) the organizational impact, and (3) the economic impact of MRP systems. We use this taxonomy to establish (1) what we know, (2) what we need, and (3) wh
16、ere we are going in MRP research. The objective of this review is to synthesize the extant MRP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key MRP research by topics of interest in accounting, and map MRP topics onto e
17、xisting accounting information systems research areas. An emphasis is placed on topics important to accounting, including (but not limited to) the risk management and auditing of MRP systems, regulatory issues, the internal and external economic impacts of MRP systems, extensions needed in MRP syste
18、ms for XBRL, for interorganizational support, and for the design of management control systems. ABSTRACT FROM AUTHORCopyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv wi
19、thout the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full
20、 abstract. (Copyright applies to all Abstracts.)Author Affiliations: 1Michigan State University2The University of Melbourne3Wayne State UniversityISSN: 08887985DOI: 10.2308/jis.2011.25.1.37Accession Number: 59414947Database: Academic Search Premier第二条：Authors: Morris, John J.1Source: Journal of Info
21、rmation Systems; Spring2011, Vol. 25 Issue 1, p129-157, 29p, 8 ChartsDocument Type: ArticleSubject Terms: *ACCOUNTING*RESEARCH*ENTMRPRISE resource planning*INTERNAL auditing*FINANCIAL statementsGeographic Terms: UNITED StatesAuthor-Supplied Keywords: entMRPrise resource planningMRPinternal controlSa
22、rbanes-OxleySection 404SOXCompany/Entity: UNITED States. Sarbanes-Oxley Act of 2002Abstract: Software vendors that market entMRPrise resource planning (MRP) systems have taken advantage of the increased focus on internal controls that grew out of the Sarbanes-Oxley (SOX) legislation by emphasizing t
23、hat a key feature of MRP systems is the use of "built-in" controls that mirror a firm's infrastructure. They argue that these built-in controls and other features will help firms improve their internal control over financial reporting as required by SOX. This study tests that assertion
24、 by examining SOX Section 404 compliance data for a sample of firms that implemented MRP systems between 1994 and 2003. The results suggest that MRP-implementing firms are less likely to report internal control weaknesses (ICW) than a matched control sample of non-MRP-implementing firms. It also fin
25、ds that this difference exists for both general (entity-wide), and individual (account-level) controls. ABSTRACT FROM AUTHORCopyright of Journal of Information Systems is the property of American Accounting Association and its content may not be copied or emailed to multiple sites or posted to a lis
26、tserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for
27、the full abstract. (Copyright applies to all Abstracts.)Author Affiliations: 1Kansas State UniversityISSN: 08887985DOI: 10.2308/jis.2011.25.1.129Accession Number: 59414943Database: Academic Search PremierEmercald期刊数据库：第一条：Title:Management control competencies and MRP: an empirical analysis in France
28、Author(s):Wilfrid Azan, (University of Haute Alsace, Mulhouse, France and CESAG, EM Strasbourg Business School, Strasbourg, France), Marc Bollecker, (University of Haute Alsace, Mulhouse, France and CESAG, EM Strasbourg Business School, Strasbourg, France)Citation:Wilfrid Azan, Marc Bollecker, (2011
29、) "Management control competencies and MRP: an empirical analysis in France", Journal of Modelling in Management, Vol. 6 Iss: 2, pp.178 - 199Keywords:Accounting, Competencies, MRP, Information systems, Management controllersArticle type:Research paperDOI:10.1108/17465661111149575 (Permanen
30、t URL)Publisher:Emerald Group Publishing LimitedAbstract:Purpose The present paper seeks to address the issue of MIS where developments in IT have had a significant impact on competencies. Design/methodology/approach This paper explores this notion which has received little coverage in IS literature
31、 to date, with a focus on the field of accounting and management control. Many authors have voiced their uncertainty about how the control function will evolve in the future. In effect, IS developments challenge controllers' legitimacy if the latters' know-how fails to keep up with technolog
32、ical developments. This paper analyses the makeup of controllers' competencies and, in particular, the need for the latter to be able to use MRP systems. It proposes the concept of technological contingency as a means to understand evolutions in MRP controllers' competencies in comparison wi
33、th traditional controllers. Findings Technological progress broadens controllers' competencies, and MRP plays the role of a medium through which increased contingency takes place. Organisations of a certain size are compelled to implement MRP, leading to management controllers having to adjust t
34、heir skills set. The study provides an MRP model to be used by controllers. Research limitations/implications The antecedents of the evolution can be more developed in another study. Practical implications The managerial impact is considerable. It is crucial for French university programmes to rapid
35、ly develop greater focus on MRP training, and job and skill referentials need to be updated in organisations, especially promotion, valorisation, evaluation, and career development systems. Being an IS specialist in a large corporation can confer real legitimacy as it becomes an imperative. For busi
36、ness organisations, intMRPersonal relations have changed completely; communication takes place through integrated tools and there is less face to face, but on the other hand relationships are pre-ordained by IS tools. The way economic, accounting, and financial knowledge is disseminated will also ch
37、ange as it is communicated more explicitly. Originality/value To the best of the authors' knowledge, studies on management controllers' skills in an MRP environment are nonexistent. This is the first study on this subject.第二条：Title:The influence of external factors on routine MRP usageAuthor
38、(s):Simona Sternad, (Faculty of Economics and Business, University of Maribor, Maribor, Slovenia), Miro Gradisar, (Faculty of Economics, University of Ljubljana, Ljubljana, Slovenia), Samo Bobek, (Faculty of Economics and Business, University of Maribor, Maribor, Slovenia)Citation:Simona Sternad, Mi
39、ro Gradisar, Samo Bobek, (2011) "The influence of external factors on routine MRP usage", Industrial Management & Data Systems, Vol. 111 Iss: 9, pp.1511 - 1530Keywords:EntMRPrise resource planning, MRP, Manufacturing resource planning, Partial least squares, PLS, Resource management, S
40、econd-order factors, Slovenia, TAM, Technological acceptance modelArticle type:Research paperDOI:10.1108/02635571111182818 (Permanent URL)Publisher:Emerald Group Publishing LimitedAbstract:Purpose EntMRPrise resource planning (MRP) systems have been implemented in most organizations for a few years.
41、 MRP solutions go through three phases of lifecycle: selection, implementation and operation phase; the operation phase consists of the stabilization stage and the routine stage. To improve the efficiency and effectiveness of MRP system use in the operation phase, organizations need to research the
42、factors that have impact on users' satisfaction. A literature shows that few published studies have examined users' adoption of MRP systems through a technological acceptance model (TAM) or examined external factors that have influence the intention to use an MRP system, or MRP use in the st
43、abilization stage. The purpose of this paper is to expose and research external factors which have influence on MRP users in the operation phase of MRP lifecycle and to investigate the impact of those factors on MRP system use. Design/methodology/approach The TAM proposed by Davis has been the most
44、widely-used model for researching user acceptance and usage of information technology/information systems. Despite the existence of several additions to TAM connected with MRP use, the authors aim to make further contribution in the area of external factors. Within this context the present research
45、is focused on the mature use of MRP system (more than one year of MRP use in an organization). A limited number of external factors mentioned in already published papers connected with TAM regarding MRP use has also been extended. The authors have researched the effect of external factors through th
46、e second-order factors on the original TAM. The model has been empirically tested using the data collected from a survey of 161 MRP users from a national telecom company, which has been using an MRP system since 1999. The model has been analysed using PLS approach. Findings The study shows that exte
47、nded external factors observed through the second-order factors have important influence on MRP usefulness and MRP ease of use; they also have a strong influence on the attitude toward using MRP system by MRP users in the routine (maturity) stage. Originality/value The paper researches the factors w
48、hich have an impact on MRP solution use in the routine (mature) stage of MRP lifecycle. The paper adds to the literature, in that few previous studies have examined the users' adoption of MRP systems through the TAM or examined external factors that have influence on the intention to use an MRP system or MRP use in the stabilization stage.;