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笔者调查发现,会计在享受ERP集成化数据处理的便利的同时,有些基础做法和规定不能很好地适应ERP系统的内在要求,甚至制约企业信息化工程的进展。现行的《会计基础工作规范》(以下简称《规范》)是财政部于1996年发布并实施的,该规范普遍适用于传统会计环境下的手工会计工作,而在ERP环境下却逐渐暴露出一些问题,笔者建议对此进行相应修订和完善。
The author found that, while enjoying the convenience of ERP integrated data processing, some basic practices and regulations can not well meet the inherent requirements of ERP system, and even restrict the progress of enterprise information engineering. The current “Basic Accounting Standards” (hereinafter referred to as “the Code”) was released and implemented by the Ministry of Finance in 1996. This standard generally applies to manual accounting in the traditional accounting environment, but gradually exposes some in the ERP environment The question, I propose to revise and perfect accordingly.