ERP环境下会计信息系统的探索

ERP环境下会计信息系统的探索
 
摘要：随着计算机信息技术的高速发展及广泛应用，我们已进入信息时代，信息社会化对传统的手工会计信息系统产生强烈的冲击。企业为了提高信息处理速度、能力和决策水平，迫切需要实现信息的实时管理，因此越来越多的企业建立了基于计算机的会计信息系统。ERP 系统的迅速发展，会计信息系统也随之更新，传统的会计信息系统面临挑战和变革，ERP的硬件平台的建立和价值链管理理念的拓展正是这场变革的主导。本文就ERP下的会计信息系统进行分析和探索，首先引出了ERP及相关理论的发展，ERP下会计信息系统的发展、特点以及地位。然后指出ERP环境下会计信息系统本身的不成熟性以及在企业运用中存在的不足，并逐步提出自己的看法，从而促进ERP环境下会计信息系统的完善和迅速发展。

关键词：ERP；会计信息系统；会计

Accounting Information System Exploration under ERP Environment
 
Abstract：Along with the high speed development and the widespread application of computer information technology, we came to the age of information, when the information socialization has the intense impact to the traditional manual accounting information system. In order to enhance the speed, ability and the level of decision of information processing, the enterprise needs to realize the information real-time management urgently, so thus more and more enterprises have established information system based on the computer accounting. The ERP system developed rapidly, and also along with it, the accounting information system renewed. The traditional accounting information system faced with the challenge and the transformation, and the establishment of the ERP hardware platform and the development of the value chain management idea is precisely the leadership of this transformation. This article carried on the analysis and the exploration on the ERP under accounting information system, first has drawn out ERP and the correlation theories development, under ERP the accounting information system development, the characteristic as well as the status. Then pointed out under the ERP environment accounting information system itself not the maturation as well as utilizes the insufficiency in the enterprise which exists, and proposes own view gradually, thus promotes under the ERP environment the accounting information system perfect and the rapid development.

Keywords：ERP；Accounting Information System；Accounting