企业财务会计要做的事,用“三张报表+总账明细账”就可以大致概括。但从前几期文章分析可以看到,不该取消的,如会计库存明细账被取消了;早该做到的,如“全过程自动核算成本”却没做到,从资产保护的角度,都是不可容忍的缺憾。本文继续指出ERP应该做而没有做到的,即 Business financial accounting to do, with “three statements + ledger ” can be generalized. However, the analysis of previous articles can be seen, should not be canceled, such as accounting inventory details were canceled; as early as possible, such as “the whole process of automatic accounting costs ” did not do, from the perspective of asset protection , Are intolerable shortcomings. This article continues to point out that ERP should be done without it, that is