ERP环境下的企业会计控制

Enterprises Accounting Control Based on ERP Environment

实施ERP系统以后,企业内部的会计控制条件发生了重大变化,为保证经济活动的有效进行,以及会计信息的真实性和完整性,本文结合ERP系统的特点对企业会计控制进行了深入思考和重新设计,以适应新环境的要求。

Significant changes occur within internal accounting control environment, after enterprises implements ERP （ Enterprise Resources Planning） system. Focusing on the eglciency of enterprise operation and accounting information＇ s accuracy and completeness, author carries out deeper investigation and redesigning in accounting control area based on her study of ERP system.