ERP环境下会计信息系统构建的思考

Thinking on Accounting Information System Structuring in ERP Environments

随着信息技术的高速发展与广泛应用,传统的基于会计恒等式和会计循环基础、以手工处理为重要手段的会计信息系统面临挑战与变革,而ERP的硬件平台的建立和价值链管理理念的拓展正是这场变革的主导。在此基础上,本文试图以企业价值活动的业务事件为核心来重新构建会计信息系统,主要就其目标体系、业务处理流程和实现的技术策略等方面进行了探讨。

With high-speed development and extensive application of the information technology, the traditional accounting information system based on accounting equation and accounting cycle, which deals with by hand as its important means, is facing the challenge and involution. And hardware foundation and expansion of value chain of platform of ERP is a leading factor of the change. On this basis, this text attempts to structure the accounting information system again regarding business incident of enterprise's value activity as the core, and mainly discussing on its goal system, business treatment procedure and technological tactics realized.