对会计信息使用者来说,高质量的会计信息是一种客观需求。ERP系统有助于企业对资金流、物流和信息流实施更优化的管理,使得财务会计核算更加明晰快捷,更具有透明度,可以为会计信息使用者提供高质量的会计信息。然而,由于ERP系统的复杂性,ERP系统引入的各个阶段均存在影响会计信息质量的因素,本文从引入ERP系统的四个阶段对这些影响因素进行了分析并提出了建议。 For accounting information users, high-quality accounting information is an objective requirement. ERP system helps enterprises to implement more optimal management of capital flow, logistics and information flow, makes financial accounting more clear, faster and more transparent, and can provide high-quality accounting information to users of accounting information. However, due to the complexity of ERP system, the factors that affect the quality of accounting information exist in all stages of ERP system introduction. In this paper, we analyze and propose the four factors from the introduction of ERP system.