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ERP是一种信息化平台,它是把企业建立一个信息化的思想观念为目标,完善企业的决策制度,加强对企业内部资源的有效管理以及业务工作的管理。在现代知识经济时代,实行ERP信息运行管理系统对会计理论的建设形成了很大影响。本文首先对财务会计和管理会计的分割原因进行介绍,对ERP应用对会计造成的影响进行阐述,最后对ERP管理系统对财务会计和管理会计合二为一的作用进行分析,为大家提供参考。
ERP is an information platform, it is to establish a business idea of information as the goal, improve the business decision-making system, and strengthen the effective management of internal resources and business management. In the era of modern knowledge economy, the implementation of ERP information management system has a great impact on the construction of accounting theory. This article firstly introduces the reason of division of financial accounting and management accounting, and then elaborates the impact of ERP application on accounting. Finally, it analyzes the function of ERP management system on the combination of financial accounting and management accounting to provide reference for everyone.