The Design And Implementation Of Enterprise Earnings Management System

The rapid development of information technology and the Internet create a newinformation space for us. Information technology has been involved in all aspects of ourdaily lives. Especially in recent years, the rapid development pace of the national economyand enterprise puts forward higher requirements for standardization, specification andscientific management, especially in the financial management department. Earningsmanagement is an important part of the entire enterprise, and it relates to the corporatebusiness departments, administrative departments, customer service departments, logisticsdepartment and employees’ vital interests. The fierce market competition needs thefinancial sector to provide rapid, timely and accurate financial data for the senior leaders tomake a decision. Large scale of enterprise is not only divided into different sector, but is asubsidiary company, the outlets of provincial and municipal is so many that lead to thefinancial data is dispersed. So it is requisite to construct an earnings management system.This paper aims at the daily operations and functional requirements of the financialsector of a large state-owned enterprise, finally construct an efficient, fast, full-featuredearnings management system. The earnings management system is capable of acquire, store,process, retrieve, transmit and calculate data generated in all business activities, and thenprovide comprehensive and effective information about people flow, material flow,financial flows and other aspects of the overall operations. As an essential infrastructureand technical support environment for modern enterprise with international standards, thismanagement system can meet the requirement of informational, automatic and standard.This paper focuses on the specific business processes of earnings management, anduse case-driven to model, I apply iterative development for changing demand. In therequirements analysis phase, through a comprehensive analysis to the business needs offinancial sector, I established resource configuration module， including earnings window,data management, plan management and reports show. I also established salarymanagement module and system management module. During the design phase, I use B/S(browser/server) architecture, detailed design the functions of each module. In the actualdevelopment phase, I use ASP.NET as the development platform, C#as the programminglanguage, SQL Server as the back-end database, to establish the enterprise earnings management system which based on the WEB.This paper firstly introduces the research background and significance of the issue,enterprise earnings management system. Then, I introduce related technologies to buildearnings management system according to the needs of earnings management construction.Next, combine with the development of practical, I focus on the use cases of the systemdesign, process design, modules, and table structure design, and then give the solutions ofdetailed functional modules. Finally, I summarize the management system and put forwardthe prospect of informational earnings management.The promotion and usage of earnings management system can reduce the enterprise’smanagement and service costs, and greatly improve the management efficiency andresource utilization, meanwhile greatly improve the management efficiency and resourceutilization, reduce the workload of the staff. And also ensure the convenience andtimeliness to access information, greatly improve the efficiency of enterprise operation as awhole.