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20世纪90年代初美国公司Gartner Group首次提出了新的企业资源计划即ERP。ERP是一种利用现代化信息技术手段将企业生产、经营、管理等内部各部门有效联合起来,优化企业资源配置的企业经营管理体系。ERP提出以后,被各企业广泛接受并运用到企业管理当中。在这种大环境下财务会计信息系统也发生了巨大改变,既取得了发展也带来了风险,应该如何做好财务会计信息系统的内部控制管理工作,降低其面临的风险?本文对这一问题进行深入分析、探究。
The first time in the early 1990s the American company Gartner Group proposed a new enterprise resource plan, ERP. ERP is a kind of enterprise management system which utilizes the modern information technology to effectively combine the internal departments and departments of production, operation and management of enterprises and optimize the allocation of resources of enterprises. After ERP was put forward, it was widely accepted by all enterprises and applied to enterprise management. In this environment, the financial accounting information system has undergone tremendous changes, not only achieved the development has brought the risk, how should we do a good job in the financial accounting information system of internal control management, reduce the risk they face? This article on this In-depth analysis of the problem, explore.