ERP系统的实施对会计信息质量影响的研究.doc

摘 要 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 摘 要 企业的管理主要包括生产管理、物流管理和财务管理这三大部分。ERP系统的模块根据企业管理的内容分为这三大系统，三个系统之间高度集成，互相有相应的接口，通过这些接口，可以将系统很好的整合在一起，形成一个集合体对企业进行管理。财务管理作为其中不可或缺的一部分，通过与其他模块的相互联系，使信息能够更为及时准确的传递，从而为会计信息的可靠性和相关性提供了保证。另外，ERP系统的实施能够提高内部控制的有效性，内部控制的有效性的提高对会计信息可靠性的提高也有着很大的影响。 本文采用规范研究和定性研究的方法，根据时代背景，通过对ERP系统的概述和发展状况以及会计信息质量的相关理论分析，同时结合国内外相关文献进一步深层次的分析了ERP系统的实施对会计信息质量的影响，最后以××××公司的案例来证明ERP系统的实施对会计信息质量有着深远的意义。 关键词：ERP系统；会计信息质量 ；会计信息系统 Abstract PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II Abstract Enterprise management including production management, logistics management and financial management of the three most. ERP system module based on the content of the enterprise management is divided into the three systems, high integration, among the three systems have corresponding interface with each other, through this interface, system can be very good together, forming a collection of enterprise management. Financial management as an integral part of, through the interconnected with other modules, and make information more timely and accurate delivery, and guarantee for the reliability and relevance of accounting information. In addition, the implementation of the ERP system can improve the effectiveness of internal control, internal control the effectiveness of improving the reliability of accounting information has a great influence. Paper adopts standardize research and qualitative research methods, according to the time background, through to the ERP overview and development condition and the relevant theory of accounting information quality analysis, in combination with related literature at home and abroad at the same time further in-depth analysis of the implementation of the ERP systems influence on the quality of accounting information, with the case of hebeijinduo, finally to prove that the implementation of the ERP to the quality of accounting information is of profound significance. Keywords: The ERP System；The Accounting Information Quality；Ac