ERP环境下企业会计信息化应用-研究.doc

PAGE I ERP环境下企业会计信息化应用研究 ERP Business Environment Of The Application Of Accounting Information 摘 要 利用现代信息技术建立会计信息化系统，是我国会计面临的新课题。本文分析了ERP环境下企业会计信息化存在的问题并提出了一些相关建议，会计信息化系统要在会计基本理论、实务、教育和管理等方面实现信息化。在信息化浪潮席卷全球的今天，ERP环境下会计信息系统的普及和提高是企业会计信息化应用推广的重要方面。 本文分为六个部分，第一部分是全文的概括部分，回顾了ERP下会计信息系统的发展，并具体说明了ERP下会计信息系统的结构、特点和作用。第二部分从二者的基本概念入手，分析了ERP与会计信息系统的关系，对ERP中的会计信息系统与传统的会计信息系统作出了比较。第三部分进一步完善ERP中会计信息系统是发展的客观要求，该部分针对ERP中会计信息系统存在的问题作出了相应的分析。第四部分对ERP中会计信息系统存在的问题给出建议，提出解决方案。第五部分在文章的最后，提出了会计信息系统的发展前景，随着会计软件的不断完善，会计信息系统一定走向成熟。 关键词： 会计信息化；ERP ；敏捷制造 ；事项法 Abstract The use of modern information technology to establish accounting information system, is the new face of Chinas accounting issues. This paper analyses the ERP business environment of accounting information and the problems put forward some recommendations, accounting information systems to the accounting basic theory, practice, education and management of information technology to achieve. In the information technology wave sweeping across the world today, ERP environment accounting information system and increase the popularity of corporate accounting is the application of information technology to promote the important aspects. This paper is divided into six parts, the first is the full text of the summary of the review under the ERP accounting information system development, and to specify the ERP accounting information system under the structure, characteristics and functions. The second part from both the basic concept, of the ERP and accounting information systems, the ERP in the accounting information system and the traditional accounting information system to make the comparison. The third part further improve the accounting information in the ERP system is an objective requirement for the development of the ERP in part for the accounting information system made a corresponding analysis. The fourth part of the ERP in accounting information systems are the problems proposal put forward solutions. Part 5 in the final a