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近年来,随着信息技术的发展与应用,在会计监督工作中,笔者接触到越来越多采用ERP(企业资源计划,Enterprise Resource Planning)管理系统的企业。蕴含着先进技术与管理理念的ERP系统在为企业提供高效服务的同时,也给外部会计监督带来挑战。如何将其为我所用、更有效地完成监督检查工作,需要深入思考和探讨。一、ERP系统运行原理与功能模块概览ERP是建立在信息技术基础上,
In recent years, with the development and application of information technology, in the work of accounting supervision, the author has come into contact with more and more enterprises adopting ERP (Enterprise Resource Planning) management system. Implications of advanced technology and management concepts of ERP systems provide efficient services for businesses at the same time, but also to the external accounting supervision challenges. How to use it for what I used to complete the supervision and inspection work more effectively requires deep thinking and discussion. First, ERP system operation principle and function module overview ERP is based on information technology,