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dc.contributor.author汤岩
dc.contributor.author庄明来
dc.date.accessioned2016-07-01T08:02:13Z
dc.date.available2016-07-01T08:02:13Z
dc.date.issued2009
dc.identifier.citation南京财经大学学报,2009,(4):51-54
dc.identifier.issn1672-6049
dc.identifier.otherNJJJ200904011
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/125322
dc.description.abstract本文根据传统会计流程中的缺陷,从会计信息收集和生成方式的改变,内控方式的改变,管理功能的改变等三个方面重点阐述了ErP思想对会计流程的具体影响,然后通过ErP中的会计流程模型与事项法思想下会计流程模型的比较,指出了ErP中会计流程的缺陷,最后提出事项法将是未来会计信息系统发展的方向。
dc.description.abstractAccording to the shortcoming of traditional accounting business process,the paper in detail illustrates the impact of ERP on accounting business process on the base of collecting information,interal control and change of management function.And by comparing the difference of accounting business process model of ERP and Event Approach,the paper indicates the shortcoming of accounting business process of ERP.Finally it indicates the theory of event approach will be the direction of future AIS.
dc.description.sponsorship教育部人文社会科学重点研究基地重大项目的阶段性研究成果;项目批准号:06JJD630019
dc.language.isozh_CN
dc.subject会计流程
dc.subjectERP
dc.subject提供数据的流程
dc.subject事项法
dc.subject价值链
dc.subjectaccounting business process
dc.subjectERP
dc.subjectfeeder process
dc.subjectEvent Approach
dc.subjectValue Chain
dc.titleERP思想对会计流程的影响
dc.title.alternativeImpact of ERP on Traditional Accounting Business Process
dc.typeArticle


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