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一、引言ERP 即企业资源计划,是 EnterpriseResource Planning 的缩写,它在我国的发展已经近20年,国家对该项目的累计投入超过80亿元。为了更好地了解ERP 系统在我国企业,特别是制造业的应用情况,2003年笔者得到了湖南省教育厅“关于 ERP 系统会计信息化有关问题的研究”的立项,之后笔者走访了衡阳市数十家实施 ERP 的企业。现以国有
First, the introduction ERP that Enterprise Resource Planning, EnterpriseResource Planning acronym, it’s development in China for nearly 20 years, the state’s total investment in the project more than 80 billion yuan. In order to better understand the application of ERP system in our country’s enterprises, especially in manufacturing industry, in 2003 I got the project of Hunan Provincial Department of Education “Research on Relevant Problems of Accounting Information System of ERP System ”, and then I visited Hengyang Dozens of companies implementing ERP. Now the state-owned