ERP实施对会计人员工作内容的影响

Empirical Research of ERP's Impact on the Working Contents of Accountants in China

运用结构性访谈基础上的问卷调查方法,以中国实施ERP的企业为研究对象,探索了ERP实施对会计人员工作内容造成的影响。研究发现:ERP的实施并没有完全取代会计人员的传统工作内容,只是使其重要性发生了变化;ERP的实施显著提高了会计人员承担税务规划与处理、财务分析、风险评估管理、沟通协调、系统维护和ERP相关工作的重要性。

Using the questionnaire methods based on the structured interview, the paper explores the impact on accountants＇ working contents after tile adoption of Enterprise Resource Planning （ERP） systems in China. It is discovered in the study that ERP＇s adoption does not completely replace the traditional working contents of the accounting staff, bring about some change in their importance. ERP＇s adoption significantly enhances the importance of tax planning but and processing, financial analysis, risk evaluation and management, communication and coordination, system maintenance and ERP- related tasks of the accountants.