摘要
基于职能导向构建的企业会计组织,使得会计部门与其他部门的信息分割和信息割据,导致企业对内的控制能力和对市场的适应能力弱化。针对ERP系统有效地集成了企业的资金流、物流和信息流这一特点,指出企业应当按照"流程负责、流程服从、流程支持"的原则,建立流程导向的会计组织。
Function-oriented accounting organizations in enterprises usually bring about the separation of information between accounting departments and others,leading to the weakening of enterprises＇ interior controll and their adaptation to markets, considering the ERP system＇s feature of combining the flow of capital logistics, and information this theris suggests that enterprises establish process-oriented accounting organizations on the principle of ＂responsibility for process, obeying process, and supporting process＂.
出处
《科技与管理》
2007年第6期82-84,共3页
Science-Technology and Management
关键词
企业资源计划(ERP)
会计组织
职能
流程管理
enterprise resources plan
accounting organization
function
process management
