中文摘要：

本文运用结构性访谈基础上的问卷调查法。以我国实施ERP的企业为研究对象．探索我国企业ERP实施对会计人员角色和技能的影响。研究发现：ERP的实施并没有完全取代会计人员的哪一项工作内容，只是其重要性发生了变化：ERP实施前后会计人员工作内容重要性的变化因职务不同而有所差异；ERP实施后会计人员从一般例行性工作中解脱出来更多地参与到企业的决策活动中，会计人员的角色向复合型方向转变：主管和非主管会计人员因为承担工作内容的不同所需要加强的技能有差异。

英文摘要：

Using the survey methods based on the structured interview, the paper focuses on the impact of accountants by the adoption of Enterprise Resource Planning systems. We draw conclusions as follows： first, ERP implementation cannot completely replace the work contents of the accountants, but its importance is changed. Second, the importance change of work contents for accountants varies before and after ERP implementation due to their different duties. Third, ERP implementation has a great impact on the accountants＇ roles. Accountants freed from the general routine work to get more involved in the enterprise decision-making activities are becoming multi-functional. Fourth, skills that supervisors and common accountants need to improve are different because of their distinct work contents.