摘要
随着ERP(企业资源计划)系统引入企业,会计核算向业务前端转移,导致了传统的工程会计核算模式的转变及工程管理的模式的变化;ERP系统这个较完整的集成化管理信息系统的应用,实现了工程的全过程的控制和精细化管理。但是,系统运行中也存在着他自身的缺点和不足,这要求我们有效地管理和控制系统缺陷造成的风险。
With the introduction of ERP into enterprises,financial accounting is transferring to head-end service,which results in the change of the traditional financial accounting modes and the change of project management modes.The application of ERP,a relatively complete integrated management system,has realized whole-process control and refined management of the project.However,there exist shortcomings and defects in the operation of the system.It needs us to manage and control the risks caused by these shortcomings and defects effectively.
出处
《内蒙古财经学院学报(综合版)》
2009年第4期124-127,共4页
Journal of inner Mongolia finance and economics college