随着互联网的发展和应用的普及,越来越多的事物逐渐被“e”化了,会计行业也不例外,正经历着一场新的变革。而ERP (Enterprise Resources Planning)在会计领域的应用则是这场变革的一个突出趋势。从总体上讲,ERP在会计核算与财务管理中的应用有两个特点：一是宏观层面的ERP架构的扩张；二是微观层面ERP物理模块的不断细化。在这两者的互动中,推进了会计作业模式的变化。从宏观层面讲,会计核算与财务管理的作业方式长期以来主 With the popularization of the Internet and its application, more and more things have gradually been “e”, accounting industry is no exception, is undergoing a new revolution. The ERP (Enterprise Resources Planning) in the field of accounting is a prominent trend of this change. In general, ERP application in accounting and financial management has two characteristics: First, the expansion of the macro-level ERP architecture; the second is the micro-level ERP physical modules continue to refine. In the interaction between the two, advance the change of accounting mode of operation. At a macro level, accounting and financial management practices have long dominated