ERP软件实施中会计业务流程重组研究
本站原创 论文中文摘要：随着信息技术的发展,企业所处的竞争环境发生了根本性的变化,企业要想达到预期的市场占有率和经济效益,就必须提高自身的应变能力与竞争能力,ERP便成为企业提高竞争力的有效利器。但ERP的实施不仅是一项简单的信息工程,它给企业带来的是管理的变革。同时,企业为了对瞬息万变的市场需求做出准确的预测和灵活应变,要求会计信息系统能够提供与管理和营销活动密切相关的实时财务信息以及强大的控制管理功能,而现行会计信息系统已经不能适应这种新的管理需求了。现行的会计信息系统所提供的会计信息越来越不能满足经济发展对会计报告实时性与多样化的需求。其原因主要有两个方面：第一,现行的会计观念和会计业务流程均是工业社会分工理论的产物,与信息社会的发展不相适应；第二,在信息系统的集成方面缺乏技术支持。要改变这种状况,我们认为,唯有将ERP与业务流程重组的理论和方法相结合,对会计业务流程进行重新设计。首先,作者分析了本文的研究背景,并对业务流程重组和会计业务流程重组的国内外研究现状,进行了比较系统的分述,在此基础上指出了本文的研究内容和论文的结构安排。其次,论文简要地分析了传统企业的管理模式及会计业务流程,业务流程重组理论和ERP分别对会计业务流程重组的影响,据此提出了借鉴业务流程重组的思想,在ERP软件实施中进行会计业务流程重组的思路。第三,在会计业务流程重组的基本理论方面,本文试图在前人对会计业务流程重组理论和实践的研究基础上,结合实际调研,以用友ERP-U8软件的实施经历,对ERP软件实施中的会计业务流程重组的概念、程序和方法等问题进行深入地分析和探讨,以期能在科学理论的支撑下,为我国会计业务流程重组的实施提供可操作性的建议。第四,结合恒泰公司用友ERP-U8系统的实际实施情况,作者重点研究了ERP软件实施中的会计业务流程重组的方案与实施策略,提出了会计业务流程重组的方案,并进行了评价,以期对其他企业的ERP系统实施起到借鉴作用
Abstract（英文摘要）： With the development of the information technology, the circumstances under which the enterprises he to compete with each other he undergone changes drastically. If one enterprise wants to reach its goal of market share rate and economic turnover as expected, they he to improve its contingency ability and competition ability of itself, the coupon the ERP software becomes an edge for the enterprises to compete with each other in the market. But the implementation of ERP software is not a simple information engineering, what it brings is the change of management to the enterprises. Meanwhile, in order to make an accurate estimation and flexible response to the volatile market, one enterprise has to make sure that its accountancy information system can provide real-time financial information closely related with its management and marketing activities along with the powerful function of controlling and management. But in reality, the current accountancy information system can not meet the new management need. The accountancy information provided by the current accountancy information system can not meet the need of making an accountancy report on time and with great variety. There are mainly two reasons to account for this:first, the current perception of accountancy and the accounting practice process are both the result of the theory of labor division in the industrialized society and can not be compatible with the development of information age. Second, it lacks technical support regarding the integration of the information system. As far as we’re concerned, only combine the ERP software with the theory of the restructuring of accounting practice and the methods and redesign the accounting practice process can we change the current situation.First, the author analyzed research background of this paper and make a systematic generalization of the restructuring of accounting practice process and its current situation at home and abroad, based on which the author pointed out what will be discussed and the outline of this paper.Secondly, in this paper, the author made a short analysis of the management mode and the accounting practice process in the traditional enterprises and how the restructuring theory of practice process and ERP software can influence the accounting practice process restructuring respectively, based on which the idea of drawing lessons from the restructuring of practice process and the idea of restructuring of the accounting practice process in the implementation of the ERP software.Third, in terms of the fundamental theory of the restructuring of the accounting practice process, this paper is meant to make an discussion of the concept, principles, procedures and methods and so on and so forth in the implementation of ERP software based on the theory of accounting practice process restructuring and practice conducted by the previous researchers in order to offer some workable suggestions to the restructuring of accounting practice process in china under the support of the scientific theory.Fourth, taking the actual implementation of the ERP-U8 from HengTai company into consideration, the author stressed on the research of the proposals and implementation strategies in the implementation of the restructuring of the accounting practice process and put forward the proposals of the restructuring of the accounting practice process and then offer the appraisal.
论文关键词： ERP；ERP软件实施；流程重组；会计业务流程重组；
Key words（英文摘要）： ERP；the implementation of ERP software；the restructuring of the process；the restructuring of the accounting practice process；
Abstract（英文摘要）： With the development of the information technology, the circumstances under which the enterprises he to compete with each other he undergone changes drastically. If one enterprise wants to reach its goal of market share rate and economic turnover as expected, they he to improve its contingency ability and competition ability of itself, the coupon the ERP software becomes an edge for the enterprises to compete with each other in the market. But the implementation of ERP software is not a simple information engineering, what it brings is the change of management to the enterprises. Meanwhile, in order to make an accurate estimation and flexible response to the volatile market, one enterprise has to make sure that its accountancy information system can provide real-time financial information closely related with its management and marketing activities along with the powerful function of controlling and management. But in reality, the current accountancy information system can not meet the new management need. The accountancy information provided by the current accountancy information system can not meet the need of making an accountancy report on time and with great variety. There are mainly two reasons to account for this:first, the current perception of accountancy and the accounting practice process are both the result of the theory of labor division in the industrialized society and can not be compatible with the development of information age. Second, it lacks technical support regarding the integration of the information system. As far as we’re concerned, only combine the ERP software with the theory of the restructuring of accounting practice and the methods and redesign the accounting practice process can we change the current situation.First, the author analyzed research background of this paper and make a systematic generalization of the restructuring of accounting practice process and its current situation at home and abroad, based on which the author pointed out what will be discussed and the outline of this paper.Secondly, in this paper, the author made a short analysis of the management mode and the accounting practice process in the traditional enterprises and how the restructuring theory of practice process and ERP software can influence the accounting practice process restructuring respectively, based on which the idea of drawing lessons from the restructuring of practice process and the idea of restructuring of the accounting practice process in the implementation of the ERP software.Third, in terms of the fundamental theory of the restructuring of the accounting practice process, this paper is meant to make an discussion of the concept, principles, procedures and methods and so on and so forth in the implementation of ERP software based on the theory of accounting practice process restructuring and practice conducted by the previous researchers in order to offer some workable suggestions to the restructuring of accounting practice process in china under the support of the scientific theory.Fourth, taking the actual implementation of the ERP-U8 from HengTai company into consideration, the author stressed on the research of the proposals and implementation strategies in the implementation of the restructuring of the accounting practice process and put forward the proposals of the restructuring of the accounting practice process and then offer the appraisal.
论文关键词： ERP；ERP软件实施；流程重组；会计业务流程重组；
Key words（英文摘要）： ERP；the implementation of ERP software；the restructuring of the process；the restructuring of the accounting practice process；