【摘要】 本文在分析ERP系统特征的基础上,从管理会计行为和管理会计行为人两个方面分析ERP环境下管理会计的变革。管理会计行为的变革主要体现在五个方面:管理会计常规性工作的减少、工作业务量的变化、会计知识的分散化、会计模式的变化、会计信息要求的变化。管理会计行为人的变革主要体现在三个方面:管理会计的角色走向扩大化、复合型会计的需求增加、教育培训走向多元化。更多还原

【Abstract】 Based on the characters of ERP system,this paper analyzes the change of management account of ERP context from management accounting practice and management accountant.The analysis reveals four changes in management accounting: the elimination of regular jobs,the enhanced corporation between function departments,the decentralizing of accounting knowledge,more forward-looking accounting information.And there three changes in management accountant: a wider role for the management accountants,the emergency of hybird-accountant,and the variety of accounting training.更多还原