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摘要：在网络新经济时代的背景下，企业管理逐渐步入标准化、信息化的轨道。随着信息技术在会计系统中逐渐深入地运用，传统会计与会计信息系统相比明显相形见绌，在ERP环境下，科学、合理地构建会计信息系统是现代企业会计电算化发展的必然趋势。目前我国企业集团和大型企业已经基本建立网站化或网络化的企业管理系统,会计信息系统作为企业管理系统的一部分也日趋完善,ERP软件也被广泛应用。但是，当下在我国国民经济中占据重要地位的中小型企业，却普遍未能建立较为完善的会计信息系统。因此，重视并落实好中小型企业会计信息系统的建设成为有待解决的新课题。本文将系统阐述ERP环境下，中小企业会计信息系统构建的特点、实施现状和实施建议。31105
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毕业论文关键词： ERP；中小企业；会计信息系统构建
On the construction of information system of the small and medium enterprises under the environment of ERP
Abstract: In the new economic era, with the application of information technology in the accounting information system is gradually thorough, be inferior by comparison obviously compared with traditional accounting accounting information system, enterprise management gradually into the standardization, the informationization of the orbit. The accounting information system under ERP environment science, reasonable construction is the inevitable trend of modern enterprise accounting computerization development. At present our country enterprise groups and large enterprises has been basically established enterprise web site management system or network accounting information system, as a part of enterprise management system has become more and more perfect, the ERP software has been widely used.
If you want to in the fierce international economic competition in narrowing the gap with the developed countries, remain invincible, must be a profound reform of enterprise management, and enterprise information construction and reform is the fundamental and basic current enterprise reform. But, now occupies the important position in our national economy of small and medium-sized enterprises, have generally failed to establish a relatively complete system of accounting information. Therefore, the construction of accounting information system has become the attention and the implementation of small and medium enterprises to solve the issue.
This paper expounds the characteristics, system construction of accounting information system under the environment of ERP in small and medium-sized enterprises the status of implementation of recommendations and implementation.
Keywords：ERP; small and medium-sized enterprises; Construction of accounting information system。
目录
绪论 1
一、ERP系统简介 2
(一)ERP的基本概念 2
(二)ERP的发展过程 2
（三）会计信息系统发展的现状 3
（四）ERP对财务部门的优势 4
二、中小企业会计信息化的必要性 5
（一）中小企业在我国的地位 5
(二)中小企业信息化的必要性 5
1信息传递更加精准 5
2提高信息利用效率 6
3方便财务信息的管理 6
三，中小企业会计信息系统运用现状分析 7
（一）基于皖东制造中小型企业ERP实施情况调研 7
1调研背景 7
2，调研内容 7
（二）中小企业会计信息化应用中的问题 8
1，实施系统前 8
1.1企业信息化意识淡薄 8
1.2对自身情况了解不够 8