摘要
通过比较ERP信息化模式与传统管理模式下,会计信息的搜集、传递、加工过程及生成机理的差异,指出面对复杂多变的市场环境和经济风险,只有财务流程的全面创新才能提升公司ERP治理水平。并进一步提出在价值创造的驱动下,只有从产品链、渠道链和供应链三方面重新设计企业动态财务流程,创新战略财务的管理理念,构建灵活高效的组织体系,才能真正发挥ERP系统的强大功效,提升管理会计信息质量,防范并控制风险,进而增强企业核心竞争力。
This paper compares the differences between ERP system with traditional management model in accounting information collecting, transmitting and generating mechanisms. Results shows that the only way to increase corporate ERP governance is full innovation of finical process, life and leap the management ideas, design scientifically dynamic finical process in ERP system. Further in modern business managements, only based on product chain, channel chain and supply chain, a high-efficiency organization＇s system can be constructed freely, quality of accounting in formation can be improved, and core competition can be strengthened.
出处
《青岛大学学报（自然科学版）》
CAS
2009年第2期71-76,共6页
Journal of Qingdao University(Natural Science Edition)
关键词
ERP
会计信息
财务
创新
ERP
accounting information
finance processinnovation
