基于业务流程重组会计流程重组

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论文中文摘要:当前,信息技术革命使企业面临的更激烈的竞争环境,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,而会计信息系统已经不能适应这种新的管理需求了。同时,企业在竞争优势和竞争优势的可持续性的冲击下,积极寻求创造价值的方法,业务流程重组理论正是其中的佼佼者。在业务流程重组理论正在企业应用并改变采购、生产、销售等业务流程之际,业务流程重组的变革对会计界产生了强烈的冲击和震撼。如何利用业务流程重组理论改造会计流程,实时反映经济活动,变会计事后核算为事中控制甚至事前控制,已经成为会计研究中的热点问题。而我国的会计流程重组从理论到实践,都落后于西方发达国家,针对这种情况,笔者希望通过对这一课题的理论研究,结合案例分析,对我国会计流程重组的理论和实践都能做出积极的贡献。一、主要内容第一章,从企业经营过程中的会计流程与业务流程、管理流程的关系出发,分析了传统会计流程的缺陷:一是因为传统会计流程基于落后的劳动力分工论思想,二是传统会计处理流程的三个环节从数据采集、数据加工存储到报告信息均难以满足管理的需要,三是传统流程的事后核算无法满足实时控制的需要。第二章,从理论出发,分析业务流程重组理论对会计流程的影响和会计信息系统目标对会计流程的影响。以这两者为理论基础,概括出会计流程重组的基本思路是:首先明确会计信息系统的目标是信息服务和管理控制,进行会计流程重组是为了提高信息的相关性和及时性以满足会计信息使用者的需求和为了实现财务业务一体化集中管理、实时控制的企业管理控制要求,以此作为实施过程中的指导思想,运用业务流程重组理念,根据2业务流程三层实施结构协调、并行的实施重建,从而达到整个会计信息系统的重建。第三章,对会计流程重组的实施方法进行研究,这是本文的核心部分。首先从会计流程重组实施结构的三个互相作用的层次分别论述。会计观念重建,通过企业价值观与业务流程重组的关系分析会计观念重建的必要性和应该树立的新的会计观念。会计组织的重建,通过对传统会计组织模式的分析找出其缺陷,从而面向业务流程建立起的“流程、职能”的二维组织结构。会计信息处理流程重建,是三层实施结构中的核心层,借助于信息技术实现会计数据的系统收集和事件驱动的会计处理方式达到会计流程互动性、集成性,从而达到会计信息系统的目标要求。然后针对我国的国情提出了全局考虑、分段实施的实施策略。对现阶段的会计流程重组实务中的缺陷进行分析,并尝试性的提出了改进的设想。第四章对会计流程重组后的会计信息系统的内部控制模式进行研究。在分别分析业务流程重组对内部控制五个要素:控制环境、风险评估、控制活动、信息与沟通、监控的影响基础上,提出内部控制模式的创新——三维内部控制模式,包括组织维度、制度维度、信息技术维度。第五章在理论前提下进行案例分析。以某一汽车制造厂的会计流程重组为例,拟为我国的会计流程重组的实践提供具体设计方案的参考。首先诊断其改造前的基本情况,包括其组织管理情况、会计系统的情况,要深入到具体业务流程进行分析原有的弊病诊断,根据具体情况提出改造所要达到的战略目标。在实施中根据目标设计整个会计信息系统,再对会计流程进行设计,然后面向新的业务流程对其组织结构进行设计,同时在实施中要注意加强内部控制。二、本文的创新之处1 选题具有新颖性和针对性。该课题的研究在于对先进管理理念——业务流程重组理念的借鉴,并且结合我国实情对我国会计流程3重组实施有现时指导意义。2 基于业务流程重组理念,对会计流程重组的三个层次会计信息处理流程重建,会计观念重建、会计组织重建的具体实施方法都进行了论述,使会计流程重组的方法系统性。以往对会计流程重组的研究中实际只针对了会计信息处理流程本身的实施方法,而忽略了三者需要协调作用,才能对传统会计系统进行彻底扬弃。3 在对会计流程重组理论基础的研究中,创新的提出了会计信息系统的目标不仅在于提供信息,更在于管理控制。会计信息系统的这一目标的意义,以前被忽略,但在信息时代,这一目标不仅是企业管理应对竞争环境的要求,同时也是可以实现的。信息技术集成了会计子系统和其他管理子系统,会计信息系统与管理信息系统的边界模糊化了。而且会计信息系统的管理控制目标,较提供信息服务的目标更为重要,传统会计系统正是因为不能满足管理控制的需要从而引发对会计流程的彻底再思考。4 具体内容上的创新。对目前的会计流程重组实务中的自动转账功能模块的缺陷分析后大胆提出了较为独到的新设想,改变原来系统中的自动转账功能,设置业务数据库。5 对会计流程重组后的会计信息系统的内部控制模式进行创新思考,提出建立三维的内部控制模式,包括组织维度、制度维度、信息技术维度。关键词:业务流程重组、会计流程重组、会计信息系统

Abstract(英文摘要): Information technique makes the environment faced by enterpriseschange remarkably. The enterprises integrate the information techniqueand modern management theory. Organically, the business flow theoryarose and was applied in many aspects such as stock, manufactory, andselling. To react promptly to the changeful market, the accountinginformation system should be able to supply and manage the real-timefinancial information related to the marketing business and powerfulcontrol-manage function, which cannot be fulfilled either by handwork orby computer. Accounting business process reengineering, which is based onbusiness process reengineering, can be understood on two aspects: first,accounting can use the thought and method of business processreengineering for reference to rebuild the accounting business process,whereas develop the accounting. On the other hand, great changes hetaken place after business process reengineering , so that the accountingflow which go through the whole procedure of the business also mustadjust to suit this development. Firstly, the author describe the background of accounting businessprocess reengineering, indicate that the shortage of accounting traditionalaccounting flow before reengineering and show the necessity ofreformation. In the second chapter, the author mainly analyze the theoretical basisof accounting business process reengineering. Two key points ofaccounting business process reengineering are business processreengineering and accounting information system objective theory. In chapter three, the center of the paper is practice of accountingbusiness process reengineering which is depicted. The accounting ethics, organizational structure and accountinginformation flow are rebuilding on operation of business processreengineering. They put forward the strategy of enforcement insubsection when all comes all during accounting flow restructure. The internal control of accounting information system after accountingbusiness process reengineering is depicted in chapter four. Firstly, howthe internal control function is influernced by the reformation of controlenvironment, exposure, control evaluation, information andcommunication, supervision. So, internal control in innovation isthree-dimensional model of internal control. In chapter five, the author uses case-analyze method to design thereformation project. Based on the thought presented foregoing, the authortakes manufactory business as an example and bring forward a strategyobjective for it after diagnose the situation. Firstly an accountinginformation system is designed on the whole, and then the plan ofaccounting flow reformation, finally the accounting structure. Meanwhile,the author analyzes a new project of accounting business flow andmanagement on the basis of practical purchase, stock management andselling business. In this thesis, the author tries to make some innovations in followingaspects: The topic is original and has much pertinence. The business processreengineering has been put into practice in many fields such as bank,securities, and communication. However its practice in manufactory isnot succesul up to now. So this article focus on this issue and give outsome practical strategy according to China’s situation. Object of accounting information system is not only information butalso control and management. It was not thought highly before. There also is innovation in the concrete content of this article. Theauthor boldly present a unique assumption aiming at current bug ofautomatic traner during accounting business flow reformation. Taking an automobile manufacturing factory as an example, theauthor design a project to diagnose the shortage of current accountinginformation system, which can give illumination to those manufacturefactories.
论文关键词: 业务流程重组;会计流程重组;会计信息系统;
Key words(英文摘要): business process reengineering;accounting business process reengineering;accounting information system;