【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。更多还原

【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 management,communication and coordination,system maintenance and ERP-related tasks of the accountants.更多还原