【正文】 enterprises have bee a core of the concern of the priority ERP. The first from the concept of ERP, for its origin, traits describe, the ERP to the enterprises to improve the prehensive and thus ensure that the enterprises, the due date, quality, costs of control and development. Secondly, it deeply talk about the ERP in financial management of the application. Describes the ERP role in financial management and use of ERP on financial management should pay attention to problems, and for strategy. In addition, the ERP in addition to the enterprises with the objective of effective is the objective of the problem. Finally, the passage of ERP has talk about the future of the whole business. Key words： Enterprise Resources Planning ； Financial Management ； Application I 目錄 談 ERP 系統(tǒng)在財(cái)務(wù)管理中的應(yīng)用 ................................................................................................. 1 一、 ERP 理論綜述 ....................................................................................................................... 1 （一） ERP 概述 ........................................................................................................................ 1 ERP 的產(chǎn)生與發(fā)展 ........................................................................................................... 1 ERP 的概念 ...................................................................................................................... 3 （二） ERP 的特點(diǎn) .................................................................................................................... 4 實(shí)現(xiàn)物流、資金流、信息流同步化 ................................................................................ 4 財(cái)務(wù)管理集成化 .............................................................................................................. 4 財(cái)務(wù)組織彈性化 .............................................................................................................. 4 財(cái)務(wù)資源供應(yīng)鏈化 .......................................................................................................... 5 遠(yuǎn)見(jiàn)性 ............................................................................................................................ 5 （三） ERP 在財(cái)務(wù)管理中的作用 .............................................................................................. 5 提升了企業(yè)的預(yù)算與控制能力 ........................................................................................ 5 增強(qiáng)了企業(yè)資金管理的水平 ........................................................................................... 5 保證了成本控制的及時(shí)性 ............................................................................................... 6 提高企業(yè)風(fēng)險(xiǎn)防范控制能力 ........................................................................................... 6 提升了企業(yè)的分析與預(yù)測(cè)能力 ........................................................................................ 6 細(xì)化核算，提高財(cái)務(wù)數(shù)據(jù)質(zhì)量 ........................................................................................ 7 （四） ERP 實(shí)施的意義 ............................................................................................................. 7 二、 ERP 在財(cái)務(wù)管理應(yīng)用中存在的問(wèn)題及對(duì)策 ........................................................................... 8 （一） ERP 在財(cái)務(wù)管理中的應(yīng)用 .............................................................................................. 8 宏觀應(yīng)用 ......................................................................................................................... 8 微觀應(yīng)用 ......................................................................................................................... 8 業(yè)務(wù)流程 ....................................................................................................................... 10 投資不夠理性，盲目上馬 ERP 項(xiàng)目 .............................................................................. 11 ERP 實(shí)施的管理基礎(chǔ)薄弱 .............................................................................................. 12 缺乏有效的整體規(guī)劃和實(shí)施步驟 .................................................................................. 12 II 員工素質(zhì)差，企業(yè)缺乏 ERP 系統(tǒng)人才 ........................................................................... 12 （三）解決對(duì)策 ..................................................................................................................... 13 做好需求分析，確定現(xiàn)實(shí)目標(biāo) ...................................................................................... 13 加強(qiáng)內(nèi)部管理，為 ERP 系統(tǒng)的順利實(shí)施創(chuàng)造條件 ........................................................ 13 建立項(xiàng)目管理體系 ........................................................................................................ 14 4．重視對(duì)員工素質(zhì)的培養(yǎng)，引進(jìn)人才 .............................................................................. 14 三、展望 .................................................................................................................................... 15 （一）未來(lái)發(fā)展趨勢(shì) .............................................................................................................. 15 ERP 在我國(guó)發(fā)展的現(xiàn)狀 ................................................................................................. 15 ERP 的發(fā)展前景 ................................................................................................