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传统的成本核算被认为是一项复杂且难度很高的工作,而随着现代信息技术的大力发展,以及信息技术与会计核算方面工作的整合,使得财务会计成本核算变得相对容易一些了。无论是在中国,还是在世界其他各国,运用ERP来进行企业内外资源全面整合的管理模式已经引起了关于管理思想和管理技术的新革命,越来越受到生产企业的重视。而ERP在财务管理中的运用一直是企业所关注的焦点。由于企业外部环境和内部管理模式的变化速度不断加快,对财务管理功能提出了新的要求。借助ERP在企业财务管理中的运用,不仅使得传统企业财务管理的范围扩宽了,而且还创造了竞争优势和企业价值目标的实现。本文首先简述了ERP的定义,然后研究了在财务管理中运用ERP的必要性,以及ERP在财务管理中的具体运用,最后分析了我国企业实施ERP的难点和对策。
Traditional cost accounting is considered to be a complicated and difficult task. With the vigorous development of modern information technology and the integration of information technology and accounting, the accounting of financial accounting costs has become relatively easy. Whether in China or in other countries in the world, the management model of using ERP to fully integrate the internal and external resources of enterprises has aroused a new revolution on management thought and management technology, and has drawn more and more attention from manufacturers. The use of ERP in financial management has been the focus of business. Due to the ever-changing speed of the external environment and internal management of enterprises, new requirements have been put forward on the financial management functions. The use of ERP in the financial management of enterprises not only broadens the scope of traditional enterprise financial management but also creates the goal of competitive advantage and enterprise value. This article first briefly describes the definition of ERP, and then studies the necessity of using ERP in financial management, as well as the specific application of ERP in financial management. Finally, it analyzes the difficulties and countermeasures of implementing ERP in Chinese enterprises.