ERP环境对会计信息质量的影响研究

摘要在这个大数据时代，信息的重要性日益凸显，现如今各种企业的管理者对会计信息的认识也提升到了一定的高度，而如何提高会计信息质量成为如今诸多学者关注和急需解决的时代课题。近年来，我国的股票市场持续低迷，这一方面是全球整体经济态势的直接影响，另一方面是受到了我国国内资本市场并不能为投资者提升信心。随着经济全球化的不断影响，和来自国内竞争对手所给予的压力越来越大，为了为企业发展谋求生路，愈来愈多的企业开始引入并施行ERP系统，希望通过先进的管理思想来约束企业中资源配置不合理的现象，提高资源利用效率，提升与同行业者之间的竞争力。随着ERP系统的引入，其对提高企业资源利用率及企业管理的优点不断凸显，但是与此同时，由于自身的高度集成性，使得具有高权限的管理者对会计信息的操控有了可趁之机。在一定程度上，ERP系统对会计信息的真实性和可靠性产生了影响。本文围绕这个问题进行了理论结合实地案例的研究。50023

首先本文分别对会计信息质量和ERP系统的相关概念进行了详细的论述，然后从ERP环境下的会计信息获取渠道、传递媒介、账务处理方式的改变探讨其对会计信息质量的影响，紧接提出了几点解决对策，最后通过对宗申公司的进行案例分析，结合实际阐述了实施ERP对企业的优劣并提出解决方法。

毕业论文关键词：会计信息质量；ERP系统；会计信息

Research on the influence of ERP environment on the quality of accounting information

Abstract

In the era of big data, information of importance is self-evident, in the modern enterprise management of accounting information understanding was elevated to the height, and how to improve the quality of accounting information has become one of today, many scholars pay attention to and urgent topic of the times. In recent years, China's stock market continued to slump, which is the direct impact of the global economic situation, on the other hand, is subject to the domestic capital market and can not enhance the confidence of investors. With the economic globalization continue to influence, and from domestic rivals have given more and more pressure, in order to seek the way out for the development of enterprises, an increasing number of enterprises started to introduce and implement ERP system, hope that through the advanced management idea to restrain enterprise resource allocation unreasonable phenomenon, improve resource utilization efficiency, enhance their market competitiveness. With the introduction of ERP system, the to improve enterprise resource utilization rate and enterprise management advantages highlighted ceaselessly, but at the same time, due to its high integration, making has a higher privilege management manipulation of accounting information can take advantage of the machine. The ERP had a certain influence on the authenticity and reliability of accounting information. This paper focuses on the problem of theoretical research combined with field case.

First this paper on accounting information quality and ERP system related concept was discussed in detail, and then from under the ERP environment accounting information access, transfer media, accounting changes and to investigate its effect on the quality of accounting information, followed up with some countermeasures. Finally, through case studies of Zongshen company, combined with the practice, this paper expounds the implementation of ERP to the enterprise quality and puts forward the solving methods.

Key Words: Accounting information quality；ERP system；Accounting information

摘要 - I -

Abstract ERP环境对会计信息质量的影响研究:http://www.751com.cn/kuaiji/lunwen_53204.html