摘要
企业的资金流状况 ,是企业运营效果和效率的衡量和表现 ,也是ERP实施管理的重要对象。而财务管理则是围绕资金流来组织财务活动、处理各方面财务关系的一项经济管理工作 ,因而建立和完善财务管理信息系统是成功实施ERP的重要步骤。本文阐述了财务管理信息系统的目标和应用环境 ,指出了它在ERP环境下所具有的特点 ,并结合目标和应用环境深入剖析了它的架构 ,旨在为财务管理信息系统的开发与设计提供一种思路。
The status of capital flow in enterprises expresses and measures the performance of operation, it is also an important management object of ERP. But financial management is a management that centers around capital flow in organizing financial activities and dealing with different relations. To establish and improve financial management information system is an important step to successfully implement ERP. This paper describes the goals and application environment of financial management information system, points out all the features that it has in ERP environment and analyzes its structure with the purpose to provide some measures to develop and design financial management information system.
出处
《财贸研究》
北大核心
2004年第3期117-122,共6页
Finance and Trade Research