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ERP是Enterprise Resource Planning的缩写,即企业资源计划,是指建立在信息技术基础上,以系统化的管理思想,为企业决策层及员工提供决策运行手段的管理平台。ERP系统集信息技术与先进管理思想于一身,成为现代企业的运行模式及企业在信息时代生存和发展的基石。财务稽核的主要作用是规范会计基础工作,对会计的核算和财务管理实施有效的监督。本文主要介绍财务稽核工作在ERP环境下所面临的挑战,并提出了相应的对策。
Enterprise Resource Planning is an abbreviation of Enterprise Resource Planning. That is, Enterprise Resource Planning refers to a management platform based on information technology and systematic management thinking, which provides decision-making operation means for decision-makers and employees. ERP system combines information technology and advanced management thinking in one, has become the mode of operation of modern enterprises and enterprises in the information age, the cornerstone of the survival and development. The main function of financial audit is to standardize the basic accounting work, accounting accounting and financial management to implement effective supervision. This article mainly introduces the challenges that the financial audit work faces in the ERP environment and puts forward corresponding countermeasures.