ERP環境下會計資訊系統的探索
摘要：隨着計算機資訊技術的高速發展及廣泛應用，我們已進入資訊時代，資訊社會化對傳統的手工會計資訊系統產生強烈的衝擊。企業爲了提高資訊處理速度、能力和決策水平，迫切需要實現資訊的實時管理，因此越來越多的企業建立了基於計算機的會計資訊系統。ERP 系統的迅速發展，會計資訊系統也隨之更新，傳統的會計資訊系統面臨挑戰和變革，ERP的硬件平臺的建立和價值鏈管理理念的.拓展正是這場變革的主導。本文就ERP下的會計資訊系統進行分析和探索，首先引出了ERP及相關理論的發展，ERP下會計資訊系統的發展、特點以及地位。然後指出ERP環境下會計資訊系統本身的不成熟性以及在企業運用中存在的不足，並逐步提出自己的看法，從而促進ERP環境下會計資訊系統的完善和迅速發展。
關鍵詞：ERP；會計資訊系統；會計
Accounting Information System Exploration under ERP Environment
Abstract：Along with the high speed development and the widespread application of computer information technology, we came to the age of information, when the information socialization has the intense impact to the traditional manual accounting information system. In order to enhance the speed, ability and the level of decision of information processing, the enterprise needs to realize the information real-time management urgently, so thus more and more enterprises have established information system based on the computer accounting. The ERP system developed rapidly, and also along with it, the accounting information system renewed. The traditional accounting information system faced with the challenge and the transformation, and the establishment of the ERP hardware platform and the development of the value chain management idea is precisely the leadership of this transformation. This article carried on the analysis and the exploration on the ERP under accounting information system, first has drawn out ERP and the correlation theories development, under ERP the accounting information system development, the characteristic as well as the status. Then pointed out under the ERP environment accounting information system itself not the maturation as well as utilizes the insufficiency in the enterprise which exists, and proposes own view gradually, thus promotes under the ERP environment the accounting information system perfect and the rapid development.
Keywords：ERP；Accounting Information System；Accounting
