| The external economic environment of modern business organization is complex and changable, in order to make the organization’s business operation and management adapt to this environment, we must not only understand their business activities, but also size up the situation on the external environment. For the business organization, this information system is the management information system. With the management information systems, enterprise organizations can keeping acquiring the new informations from their own and outside,and adjust their production and operation in time, to preserve with the ever-changing environment. Enterprises can not succeed in the fierce market competition in an invincible position, it is necessary to achieve truly know ourselves and our military strategists.For in if the large enterprise groups do not actively carry out information technology,the self-management features will inevitably lead to their own situation is not clear, they will inevitably at a disadvantage in market competition. The Enterprise Group of all financial position, operating results and cash flows of information, are derived from a variety of corporate financial statements. As a result, we can see that corporate accounting-based information system as an enterprise management information system is an important subsystem, and its enterprise-wide management information system is undoubtedly the status and role of weight. If the accounting information subsystem to set the accounting of nuclear calculation, accounting, management and accounting decision support in one and work with management information systems in the other sub-systems and business organizations outside of the relevant economic information systems seamlessly connected, to logistics, capital flow, information flow and business flow integration, so that our business to achieve the enterprise’s internal accounting information, for business management from extensive to the meticulous management brought about the leap of qualitative. Yunnan Copper Group Company is a stock of copper-based, trans-regional, cross-industry, asset diversification, product diversification, Jicai, election, smelting, science, industry and trade as one of the large enterprise groups which is that the Chinese non-ferrous metal smelting and processing of large-scale backbone enterprises, the Yunnan provincial government to support bigger and stronger focus on 50 key enterprises forefront. Copper production, the world No. 19, China’s first three, the company main products enjoying a high reputation in the domestic and international copper market, production and sales rate has been maintained 100% domestic market share of 12%. Home sales in Yunnan Province is a business first.Yunnan Copper Group, the main stake in Yunnan Copper Industry Co., Ltd.--- was established in 1998, listed stock company, company’s stock traded in June 1998, the stock referred to as "Yunnan Copper Industry", stock code (0878), on April 1 in 1999,selected U.S. Dow Jones Index..88, on October 8 in 1999, Shenzhen component index of selected stocks. Now,Yunnan Copper Group Company own three wholly-owned and two holding companies, employing nearly 2 million people. The sales revenue in 2008 was over 25.0 billion. However,such a large-scale enterprise groups have long taken a traditional decentralized financial management model, is almost completely independent of all affiliated companies handle their own accounting information, according to their own understanding of the financial accounting system and the actual situation of their own businesses to set up chart of accounts and accounting statements. Although, shares of Yunnan Copper Group, the holding of its affiliated subsidiaries consolidated accounting statements monthly, internal and external disclosure submitted, but the group is almost not a subsidiary of the accounting information of all the ways and means of dealing with them directly intervention and control and did not build an effective accounting information management system. Shares in Yunnan Copper Group is the Department’s information system, accounting information system is also independent of other information systems exist in addition to as a "solitary island "exists, the company does not have a unified information processing platform to achieve the business flow, information flow, capital flow and sharing of unity. In order to survive, develop and advance, Yunnan Copper Corporation have to rely on information technology and enterprise information construction, to a large number of integrated enterprise information processing, and to make information collection, transmission, processing, decision-making, implementation, feedback effects faster. This requires the need to establish a complete and effective centralized management information system to ensure that shares of Yunnan Copper "Security, stability, long, full, excellent" operation, to obtain maximum economic benefit. In October 2007, Chalco Company and Yunnan Copper Group, the actual controller of the Yunnan provincial government signed a strategic cooperation agreement to obtain 49% stake in Yunnan Copper Group, in 2008, Chalco Company becoming the largest shareholder of Yunnan Copper Group, an indirect stake in Yunnan Copper Group, has become the actual controller. In 2008 the new leadership took office, the new team of management ideas, Yunnan Copper’s future development strategy and so on has changed. In 2009 shares of Yunnan Copper Group in HP’s help, the introduction of enterprise resource-oriented strategy that seeks to build up a set for their own enterprise resource management system, through the promotion of the corporate accounting information technology to achieve the Group’s core competitiveness improved.In this paper, the theory of accounting information on the study, analysis of the international business accounting information on demand, combined with China’s economic internationalization, integration into economic globalization inherent requirement, through the implementation of ERP systems in Yunnan Copper Group, the former accounting computerization analyze and summarize the current situation, revealing the existence of the problem, analyze the reasons put forward should be implemented ERP Group, the construction of accounting information, and its ongoing construction of the accounting of the information presented should pay attention to the issue of the ERP system, after the implementation of on-line results are summarized and the prospects for China’s enterprise groups designed to explore and perfect the construction of accounting information to provide experience for other similar large-scale production enterprise groups working in the construction of accounting information as a reference.Chapter 1 Introduction. This chapter briefly describes the purpose and significance of topics of this article, domestic and international research trends, research ideas and methods, innovation and shortcomings. As the economy, trade, science and technology trend of globalization, combined with China’s economic internationalization, integration into economic globalization inherent requirement that countries must go abroad for economic entities, their uniformity of accounting information is also facing unprecedented challenges, build business internal accounting information system, timely delivery of financial information out of its own, has increasingly become the core competitiveness of enterprises is an important component.Most of China’s enterprises are still in computerized accounting stage, but just as computerized accounting information system to replace the traditional manual accounting information systems, accounting information to replace the computerized accounting information system is a historical necessity. Thus, in the foreseeable future, the accounting information is the inevitable trend of development of accounting.Chapter 2 Accounting Information and ERP. This chapter first introduces the concept of accounting information, then introduced the concept of ERP and ERP applications at home and abroad, and then analyzed under the ERP environment, the characteristics of accounting information, the last from the accounting information needed platform for ERP, accounting, information technology is the enterprise the core of ERP, accounting information subsystem is the core of ERP systems, accounting information and set higher requirements on the ERP, excellent ERP accounting information technology to promote development, and for businesses to create more wealth, ERP is the trend of accounting information four aspects of analysis and appraisal of the ERP and accounting information relationship.Chapter 3 The status of accounting information of Yunnan Copper Group. This chapter goes through the copper shares of the Group’s accounting information described the status, analysis of Yunnan Copper Group, organizational structure and business processes, right of Yunnan Copper Group, the introduction of the implementation of the financial system UF NC background, application of 11 describing the current situation, in the shares of Yunnan Copper Group, the financial system UF NC historical period and the historical role of the affirmative at the same time, analyze the shares of Yunnan Copper Group, using the NC UF problems in the financial system, pointing out that shares of Yunnan Copper Group’s accounting information exploration of the road still remains in the computerized accounting phase, not true of accounting information.Chapter 4 shares of Yunnan Copper Group, to build ERP environment to explore accounting information. January 31,2008, the three parties to complete the signing of the document, the acquisition or transfer of this grant is completed, the aluminum company’s indirect holding in Yunnan Copper, passive into Yunnan Copper actual controller. In order to adapt to the new aluminum control model calls for, shares of Yunnan Copper Group, the rapid adjustment of the entire group’s organizational structure, its management structure towards the flat management structure adjustment, to avoid the transmission of information and decision-making lag, improve management efficiency of enterprises. In this information-oriented environment, the Yunnan Copper Group’s accounting information shares the road chosen ERP road. This chapter is a key section of the full text, by the previous theoretical presentations and information on domestic and international large-scale environmental analysis, based on shares of Yunnan Copper Group’s information technology based on shares of Yunnan Copper Group has selected SAP’s ERP scheme, the business enterprise itself to re-combing and recycling processes in an enterprise’s ERP implementation has made a very valuable experience, to achieve a good implementation of the results of other similar large-scale enterprise group of companies the construction of accounting information for reference and emulate it.As the economy, trade, science and technology trend of globalization, combined with China’s economic internationalization, integration into economic globalization inherent requirement that countries must go abroad for economic entities, their uniformity of accounting information is also facing unprecedented challenges, build business internal accounting information system, timely delivery of financial information out of its own, has increasingly become the core competitiveness of enterprises is an important component.Yunnan Copper Group, as shares of non-ferrous industry, is the "first person" to implement of ERP systems in Yunnan Province. This article shares the exploration in the construction of accounting information and its implementation and effectiveness of successful experience by Yunnan Copper Group, can be similar to other large-scale enterprise group of accounting information of building a viable direction.Possible innovation:Having started the research of the accounting information system of enterprise, Yunnan Copper LTD. pioneered the use of ERP system in non-ferrous metals industry. In this paper, the experience and effect of using the system is presented to offer other similar enterprises a practical guidance in building their own accounting information system.Insufficiency:Being subject to the restriction of time, we can hardly provide a set of complete solutions on what the effect of the system in ERP is, whether it can be achieved "seamless" connection with other sub-systems, and what should be paid attention to duing practice, etc. |
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