A Research on the Construction of China's Enterprise Accounting Informationalized Model in the ERP Environment

摘要

Most of the present finance software is designed by simply simulating the traditional accounting format, and automatically inherits its defects. This paper puts forward the defects that exist in the traditional accounting format. It also analyzes the enormous effects ERP environment has on the various aspects of accounting as well as the remarkable differences between the ERP environment and the traditional accounting setting. Finally, it points out that ERP accounting software is supposed to apply the advanced management and accounting concepts of ERP to the innovations of the traditional accounting format instead of simply mimicking the traditional accounting format so as to construct the new enterprise accounting informationalized model in the ERP environment. ERP is a new model of internationalized management and represents modem management thoughts. It integrates the external needs of enterprise customers into the internal production flow, and therefore promotes the core-competitiveness of traditional enterprises. It has become essentially important for enterprises to construct accounting informationalization in order to modernize management. Although modem information management technology was introduced to China about 20 years ago, the implementation has not been effective and there are problems that remain unsolved, especially the present finance software fails to meet the requirement of accounting in the ERP environment and new management thoughts as a result of simply being the mimic of the traditional accounting format. This paper explores the construction of enterprise accounting informationalized model in the ERP environment.