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20世纪末计算机技术在世界各国的发展与普及,实现了会汁电算化、信息化、网络化,特别是以财务会计管理为核心的“企业资源计划(Enterprise Resource Planning,简称ERP)”系统在世界著名大企业的推广和应用,使许多现代化企业建立了能够进行实时控制的会计系统。本文首先分析传统会计不能实现实时控制的原因与结果,提出会计实时控制的基本理论,然后以 ERP 系统为例,证明会计系统可以通过计算机网络实现对企业价值运动的实时控制。
At the end of the 20th century, the development and popularization of computer technology in various countries in the world realized the computerization, informationization and networkization of juice, especially the enterprise resource planning (ERP) The promotion and application of the system to some of the world’s largest large enterprises have enabled many modern enterprises to establish an accounting system capable of real-time control. This paper first analyzes the reasons and results of the traditional accounting can not achieve real-time control, puts forward the basic theory of real-time accounting control, and then takes the ERP system as an example to prove that the accounting system realizes the real-time control of the enterprise value movement through the computer network.