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随着全球经济一体化的不断发展,我国的企业在竞争逐渐激烈的经济大环境之下,对我国企业的发展是一个良好的机遇,但是也面临着巨大的挑战。为了提升我国在国际市场上的竞争力,提升我国各个企业中的会计管理能力,全面的促进企业的核心管理价值,增强企业价值创造力和竞争力,力争在国际市场上我国企业有效利用国内国外两种资源,在激烈的竞争中做强做优。本文就针对我国企业管理会计的发展现状,通过有效的植入ERP系统理念,将ERP对管理会计的应用价值以及对企业管理会计今后的发展做出重要的指导性意见。
With the continuous development of global economic integration, our enterprises are a good opportunity for the development of Chinese enterprises under the increasingly competitive economic environment, but they also face great challenges. In order to enhance our country’s competitiveness in the international market, enhance the accounting management capabilities of all enterprises in our country, comprehensively promote the core management value of enterprises and enhance the value creation and competitiveness of enterprises, and strive to make effective use of domestic and foreign enterprises in our country in the international market Two kinds of resources, stronger and better in the fierce competition. This article aims at the status quo of the development of China’s enterprise management accounting, through the effective implantation of ERP system concepts, ERP application value of management accounting and future development of enterprise management accounting to make important guidance.