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企业资源计划(ERP)系统的实施会直接影响企业提供会计信息的过程及环境,从而可能影响会计信息的质量。在收集2003—2012年间实施ERP系统的上市公司有关会计信息质量数据的基础上,采用实证分析的方法,运用SPSS软件对数据进行分析,得出ERP系统的实施与会计信息质量的可靠性正相关,与会计信息质量的相关性正相关,此研究结果有助于推进ERP系统实施对会计信息质量影响的研究。
The implementation of enterprise resource planning (ERP) system will directly affect the process and environment for the enterprises to provide accounting information, which may affect the quality of accounting information. On the basis of collecting the accounting information quality data of the listed companies implementing ERP system from 2003 to 2012, using the method of empirical analysis and using SPSS software to analyze the data, it is concluded that the implementation of ERP system is positively correlated with the reliability of the accounting information quality , Which is positively correlated with the correlation of accounting information quality. The results of this study are helpful to promote the research on the impact of ERP system on the quality of accounting information.