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涉外税务审计如何应对ERP时代的挑战
引用本文:奚振航.涉外税务审计如何应对ERP时代的挑战[J].泰州职业技术学院学报,2006,6(3):71-73.
作者姓名:奚振航
作者单位:无锡市国家税务局第三税务分局,江苏,无锡,214007
摘    要:随着经济全球化和信息技术的迅猛发展,ERP这种全新的管理理念和管理方法正越来越多地被现代企业所接受和运用。涉外税务审计要正确面对ERP时代的挑战,在充分认识ERP系统的前提下,根据ERP系统各功能模块的特点,有针对性地开展税务审计。

关 键 词:税务  审计  应对  挑战
文章编号:1671-0142(2006)03-0071-03

How can Taxation Audit Concerning Overseas Affairs Cope with the Challenges in the Era of ERP
XI Zhen-hang.How can Taxation Audit Concerning Overseas Affairs Cope with the Challenges in the Era of ERP[J].Journal of Taizhou Polytechnical Institute,2006,6(3):71-73.
Authors:XI Zhen-hang
Institution:No.3 branch, Wuxi State Tax Administration Bureau, Wuxi Jiangsu 214007, China
Abstract:With the rapid development of economic globalization and information technology,ERP,which is a novel idea of management,has been widely accepted and used by modern enterprises.How can taxation audit concerning overseas affairs cope with the challenges in the era of ERP? This essay intends to expound the following three parts: how to understand the ERP system,how to carry out the taxation audit according to the characteristics of respective function models of the ERP system and how to cultivate the talents.
Keywords:ERP
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