论文部分内容阅读
电子商务分为企业与外部之间和企业内控这2种形式,因企业处于资源垄断性的地位,在增强经营效益上着重考察其内控中的电子商务形式。具体而言,通过建立ERP系统来优化财务流程,将实现企业资金运营的效益性。这样一来,也就间接满足了效益提升的要求。具体的应用路径可围绕:ERP环境与企业环境的融合、围绕流程为中心的信息处理、建立财务流程的外部信息网,以及ERP环境财务流程绩效评价等方面来进行。
E-commerce is divided into two forms: enterprise and external and enterprise internal control. Because enterprises are monopolized by resources, they focus on the e-commerce form of internal control in enhancing operational efficiency. Specifically, optimizing the financial processes by establishing an ERP system will deliver the benefits of operating a company’s capital. As a result, it indirectly meets the requirements for efficiency improvement. Specific application path can be around: the integration of ERP environment and enterprise environment, around the process of information processing, the establishment of an external information network of financial processes, as well as the financial performance of the ERP environment, the process of evaluation and so on.