摘要
企业资源计划 (ERP)的实施给会计领域带来重大变革 ;ERP重组了传统会计的处理流程 ,将处理信息的起点延伸至对经济事项的全面记录 ,并采用事件驱动方式获取各种决策有用信息 ;它丰富和拓展了会计职能 ,并使会计控制、决策、计划等管理职能得到充分体现 ;随着信息处理方式的变化使财务决策权更向总部集中 ;同时 ,财务工作的组织方式也由职能型转向团队型。
The Application of ERP has brought about great changes to accounting work, has restructured accounting process, in which informtion handling is extended to recording economic events and acquiring information helpful to decision making through event orientation, Furthermore, it develops accourting function and brings into full play accounrounting management function, inoontrol, decision making planning, etc. Since the change of the ways of handling information cause accounting decision making to be intensified in headquerter, the organicational form of accounting work turns to team work orientatin form function orientation.
出处
《商业研究》
北大核心
2004年第9期124-125,共2页
Commercial Research
