ERP软件的应用对会计的影响  

The Effects of the Application of ERP Software on Accounting

作　　者：张玮[1] 

机构地区：[1]贵州民族学院,贵州贵阳550025

出　　处：《贵阳金筑大学学报》2005年第2期17-19,共3页Journal of Jinzhu University of Guiyang

摘　　要：ERP软件凭借其集成度高、通用性强、跨国业务功能以及先进的管理思想和管理方法等特点,使它很快被业界认可,并广泛运用到各行各业的会计信息系统中。随着其使用的深入.显露出一些对会计有深远影响的问题,本文拟从使用ERP 软件后对会计传统理论、会计监督、会计人员知识结构、会计职业规模和会计人员的社会地位等方面的影响进行探讨。ERP software is well-received and widely applied in accounting information system in various fields for its high integrity,strong compatibility,international business function and advanced management i-deas and methods. With its deep use,some profound problems with accouting come about. This paper has discussed the effects of the application of ERP has discussed the effects of the application of ERP software on such aspects as traditional accounting theory, accounting supervising, accountant Knowledge sfructure, accounting profession size and the social status of accourtants.

关 键 词：企业资源计划 会计 市场竞争 ERP软件 信息化建设 

分 类 号：F270.7[经济管理—企业管理] F275.2[经济管理—国民经济]