论文部分内容阅读
自信息时代网络技术引发变革后,会计赖以生存的环境发生了天翻地覆的变化。ERP系统的应用,实现了企业物流、信息流、资金流的有效整合。ERP与FMIS融合系统(以下简称融合系统)的使用,标志着一个具有中国特色的先进管理系统的诞生。它对于实施财务和业务一体化管理,加强会计核算的确认和计量,强化源头控制,实现财务管理对生产经营的有效服务和全程监控,都具有积极意义和现实作用。传统财务会计核算方式在不断变革,在融合系统下产品销售收入从基本确认到收入实现,核算的相关会计原理都转化为系统内的操作步骤,核算清晰明了、简单快捷。
Since the cyber-technology revolution in the information age, there has been a great deal of change in the environment in which the accounting depends. The application of ERP system realizes the effective integration of enterprise logistics, information flow and capital flow. The use of ERP and FMIS fusion system (hereinafter referred to as the fusion system) marks the birth of an advanced management system with Chinese characteristics. It is of positive and practical significance for implementing the integrated management of finance and business, strengthening the verification and measurement of accounting, strengthening the control of the source and realizing the effective service and full control of financial management in production and operation. The traditional accounting methods of financial accounting are constantly changing. The sales revenue of products from basic recognition to revenue realization in the integrated system is converted into the operating steps in the system. The accounting is clear, simple and quick.