论ERP管理系统对财务会计和管理会计合二为一的影响

在以信息经济为代表的知识经济时代，核心竞争力的培育和ERP信息系统的出现对会计理论的发展产生了重大影响。把传统的会计理论分为财务会计和管理会计的界限是否依然清晰？会计是否会被完善的软件所取代？本文以会计理论发展的两个基本动力为出发点进行分析。通过对财务会计和管理会计分离的原因和当代社会经济环境进行研究，提出了会计理论发展新趋势，认为财务会计和管理会计的功能在ERP系统中能得到充分融合和发展。

On the Influence of ERP System on the Combination of Financial Accounting and Management Accounting

In the era of knowledge economy,the cultivation of core competitiveness and the appearance of ERP information system have great influence on accounting theory.Is there still a clear boundary to divide the accounting theory into financial accounting and management accounting? Whether perfect software can replace accounting or not is not known yet.In this paper,the author analyzes the two basic driving powers of accounting theory,and by analyzing the causes of separating financial accounting and management accounting and the social economic environment,the paper predict the new developing trend of accounting theory,and holds that the functions of financial accounting and management accounting can amalgamate and develop in the ERP system.