论ERP模式下新型财务稽核体系的建立

ON the Construction of the New Financial Audit System Under ERP Model

ERP的引入对传统的财务管理提出了新的要求,使财务管理从核算型向管理型转变。随着ERP在企业的实践和发展,基于ERP的新型财务稽核管理体系的建立成为可能。该文按照ERP的思维和理念,对新型的财务稽核管理体系的工作目标、方式手段以及工作内容进行初步探讨。

The introduction of ERP has brought a new request to the tradditional finacial management. It makes the object of tradditional finacial management change from account to management. With the practice and development of ERP in the enterprise , to erect a new model of finacial and auditorial management system is possible. The paper preliminary discusses the object , the measure and the content of the new model of syetem according to ERP.