| ERP实施对会计人员工作内容的影响 |
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| 引用本文： | 徐文娟,欧佩玉,王玮. ERP实施对会计人员工作内容的影响[J]. 西安交通大学学报(社会科学版), 2011, 31(2): 57-60 |
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| 作者姓名： | 徐文娟 欧佩玉 王玮 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049 |
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| 摘 要： | 运用结构性访谈基础上的问卷调查方法,以中国实施ERP的企业为研究对象,探索了ERP实施对会计人员工作内容造成的影响。研究发现:ERP的实施并没有完全取代会计人员的传统工作内容,只是使其重要性发生了变化;ERP的实施显著提高了会计人员承担税务规划与处理、财务分析、风险评估管理、沟通协调、系统维护和ERP相关工作的重要性。
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| 关 键 词： | 企业财务管理 ERP 会计工作 结构性访谈 |
Empirical Research of ERP's Impact on the Working Contents of Accountants in China |
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| XU Wen-juan,OU Pei-yu,WANG Wei. Empirical Research of ERP's Impact on the Working Contents of Accountants in China[J]. Journal of Xi'an Jiaotong University(Social Sciences), 2011, 31(2): 57-60 |
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| Authors: | XU Wen-juan OU Pei-yu WANG Wei |
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| Affiliation: | XU Wen-juan,OU Pei-yu,WANG Wei(School of Management,Xi'an Jiaotong University,Xi'an 710049,China) |
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| Abstract: | Using the questionnaire methods based on the structured interview,the paper explores the impact on accountants' working contents after the adoption of Enterprise Resource Planning(ERP) systems in China.It is discovered inthe study that ERP's adoption does not completely replace the traditional working contents of the accounting staff,butbring about some change in their importance.ERP's adoption significantly enhances the importance of tax planning and processing,financial analysis,risk evaluation and manage... |
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| Keywords: | ERP |
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