进入21世纪，随着中国电子商务的高速发展，速递物流行业迎来了广阔 的发展空间。从全国发展情况看，快递市场竞争进一步加剧，以“四通一达 系”为代表的民营快递公司均在加快发展,各快递公司纷纷进行上市融资，争 先扩大企业规模，抢占市场份额。中国邮政作为一家传统国有企业，在2019 年的《财富》世界500强榜单中，中国邮政集团公司位列101位。 2019年，中国邮政集团公司提出寄递业务是邮政的主业，必须承担起行 业“国家队”的使命，“寄递市场巨大，邮政大有可为”。在这一背景下黑龙 江邮政分公司制定出了新的发展目标，即提高包裹快递业务的市场拓展能力 和市场竞争能力。为了实现这一目标，提升企业自身的管理会计能力就显得 非常重要。 2016年中国邮政集团公司在全国范围内引进并实施了ERP系统， 经过三年多的应用实践，黑龙江邮政分公司虽然在财务管理上取得了一定进 步，但是管理会计的数据质量仍然不能满足企业发展的要求。特别是在责任 中心损益核算准确性、管会数据可靠性、ERP管理会计模块完善程度等方面 存在问题，目前的管理会计模块已经不能满足公司寄递改革所带来的变化。 本文分析黑龙江邮政分公司目前管理会计模块存在的不足，挖掘产生不 足的原因，在完善责任中心损益核算、改进ERP管理会计功能模块报表体系、 优化分摊及闲置产能等方面提出对策，同时，提出了黑龙江邮政分公司ERP 管理会计模块实施的保障措施并对实施效果提出展望。相信通过这些措施的 实施，可以提高省邮政分公司管理会计的数据质量，推进管理会计职能的转 变，更好的服务企业的决策，进而为企业的发展保驾护航。 本论文提出的相关优化及保障措施对黑龙江邮政分公司管理会计的发展 具有一定的参考价值。 关键词：ERP；管理会计模块；优化设计 哈尔滨工业大学工商管理硕士学位论文 - II - Abstract In the 21st century, with the rapid development of China's e-commerce, the express logistics industry ushered in a broad space for development. From the perspective of national development, the competition in the express delivery market is further intensified. The private express companies represented by "four connections and one delivery system" are speeding up their development. All express companies have been listed for financing, striving to expand the scale of enterprises and seize market share. China Post, as a traditional state-owned enterprise, ranks 101 on the Fortune 500 list in 2019. In 2019, China Post Group Corporation proposed that post delivery business is the main business of post, and it must undertake the mission of "national team" in the industry, "post delivery market is huge, and post has great potential". In this context, Heilongjiang Post Branch has set up a new development goal, that is, to improve the market expansion ability and market competitiveness of parcel express business. In order to achieve this goal, it is very important to improve the management accounting ability of enterprises. In 2016, China Post Group introduced and implemented ERP system nationwide. After more than three years of application practice, Heilongjiang Post Branch has made some progress in financial management, but the data quality of management accounting still can not meet the requirements of enterprise development. In particular, there are problems in the accuracy of profit and loss accounting of the responsibility center, the reliability of management data, the perfection of ERP management accounting module, etc. the current management accounting module has not been able to meet the changes brought about by the company's delivery reform. This paper analyzes the shortcomings of the current management accounting module of Heilongjiang Post company, explores the causes of the deficiencies, puts forward countermeasures in improving the profit and loss accounting of the responsibility center, improving the reporting system of the ERP management accounting function module, optimizing the allocation and idle production capacity, etc., at the same time, puts forward the safeguard measures for the 哈尔滨工业大学工商管理硕士学位论文 - III - implementation of the ERP management accounting module of Heilongjiang Post company, and puts forward the prospect for the implementation effect 。 It is believed that the implementation of these measures can improve the data quality of management accounting, promote the transformation of management accounting functions, better serve the decision-making of enterprises, and further guarantee the development of enterprises. The relevant optimization and safeguard measures proposed in this paper have certain reference value for the development of account management accounting in Heilongjiang Post Branch. Key words: ERP, Management Accounting Module, Optimum Design 哈尔滨工业大学工商管理硕士学位论文 - IV - 目 录 摘要 ................................................................................................................. I Abstract ............................................................................................................. II 第1章 绪论 ...................................................................................................... 1 1.1 研究的背景目的及意义 ........................................................................... 1 1.1.1 研究的背景 ....................................................................................... 1 1.1.2 研究的目的 ....................................................................................... 1 1.1.3 研究的意义 ....................................................................................... 2 1.2 国内外研究现状 ...................................................................................... 2 1.2.1 国外研究现状 ................................................................................... 2 1.2.2 国内研究现状 ................................................................................... 4 1.2.3 研究现状评述 ................................................................................... 6 1.3 本文研究的内容与方法 ........................................................................... 6 1.3.1 研究的内容 ....................................................................................... 6 1.3.2 研究的方法 ....................................................................................... 7 1.4 本文的研究框架 ...................................................................................... 8 第2章 管理会计模块应用现状及问题分析 .................................................... 9 2.1 黑龙江邮政分公司企业概况 ................................................................... 9 2.2 ERP管理会计模块应用现状 ................................................................. 10 2.2.1 应用背景 ......................................................................................... 10 2.2.2 企业发展的现状.............................................................................. 10 2.2.3 省邮政分公司ERP系统的现状 ..................................................... 12 2.2.4 ERP管理会计模块现状及总体目标 ............................................... 12 2.3 ERP管理会计功能模块应用存在的问题 .............................................. 15 2.3.1 责任中心损益核算不能满足新形势需要 ....................................... 15 2.3.2 寄递事业部成立后系统配套不完善 ............................................... 15 2.3.3 系统集成不完全不准确 .................................................................. 16 2.3.4 管理会计模块分摊及闲置产能功能缺失 ....................................... 16 2.3.5 管理会计模块报表体系不健全....................................................... 17 2.3.6 财务基础核算数据不准确 .............................................................. 17 2.3.7 人为因素导致管理会计数据失真 ................................................... 18 哈尔滨工业大学工商管理硕士学位论文 - V - 2.3.8 模块没有领导看板 .......................................................................... 18 2.4 问题成因分析 ........................................................................................ 19 2.4.1 各单位对基础数据重视不够 .......................................................... 19 2.4.2 各部门数据管理职责不明确 .......................................................... 19 2.4.3 各地市对寄递事业部改革方