基于ERP环境下会计业务流程重组探讨
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,进行了比较系统的综述,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,论文比较详细地分析了分工理论下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,进行ERP环境下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,对ERP环境下实施会计业务流程重组的必要性以及ERP环境下会计业务流程重组的概念、原则、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,作者重点研究了基于ERP环境的会计业务流程重组的方案与实施策略,基于ERP环境的会计业务流程重组方案、管理模式与组织结构、实施策略等进行深入分析,提出了会计业务流程重组的方案。最后,论文以某公司为例分析了该公司会计业务流程现状,并且提出了该公司会计业务流程重组的设计方案,并进行了评价
Abstract（英文摘要）： With the development of IT , the environment of enterprise changed basically, so if the enterprise wants to realize its target, it must improve its adaptability and ability of completely . ERP becomes a effective means . But not only ERP is a information system , but also it will help the enterprise to realize the reformation of management .At this time, to react promptly to the changeful market, the accounting information system should be able to supply and manage the real-time financial information related to the marketing business and powerful control-manage function, which cannot be fulfilled either by handwork or by computer. The accounting information offered by current accounting information systems can hardly satiy the in-time and diversified need of the financial report, the reason of which lies in the following aspects: for one thing, both the current accounting ethics and accounting business process are the result of traditional distribution theories and can not cope with the new development of the information society;what’s more, the integration of information systems lack technical support . In order to solve these problems, a combination of the modern information technology and the theory of business process reengineering is necessary to the re-design of the accounting business process.First of all, research background of the paper is discussed in this paper, based on which a comparison and systematic overview on the Business Process Reengineering and Accounting BPR both in the domestic and international scope is provided and the content and structure of the paper is pointed out.Secondly , detail analysis of theories including serialized accounting , traditional enterprise management mode and accounting business process together with their influences ERP may he on accounting BPR is put forward, a proposition of reform accounting operation process through the use of BPR based on the ERP environments is discussed.Thirdly, In the basic theories aspect, this paper provides concepts of accounting business process reengineering, and carries out deep study on principles and procedure of accounting business process reengineering based on formertheoretical and empirical studies on accounting business process reengineering, the author tries to deeply discuss and analyze necessity, concepts、 principles, procedure and methods of accounting business process reengineering based on the ERP environments, in anticipation of providing advises on implementing accounting business process reengineering 。Fourthly, and the most importantly, the paper focused on the solution and implementation strategy of the accounting business process reengineering based on the ERP environments.. Where in the solution of the accounting business process reengineering based on the ERP environments , management mode and organizational structure, implementation strategy are being stressed.Finally, a case containing the accounting business process situation, the reform ethic, the designed solution and the evaluation is presented to further the understanding of the theories discussed in the paper .
论文关键词： 会计信息系统；企业资源计划；事件驱动；会计业务流程重组；
Key words（英文摘要）： AIS(Accounting Information System)；ERP(Enterprise Resources Planning)；ED(Events Drive)；ABPR(Accounting Business Process Reengineering)；
Abstract（英文摘要）： With the development of IT , the environment of enterprise changed basically, so if the enterprise wants to realize its target, it must improve its adaptability and ability of completely . ERP becomes a effective means . But not only ERP is a information system , but also it will help the enterprise to realize the reformation of management .At this time, to react promptly to the changeful market, the accounting information system should be able to supply and manage the real-time financial information related to the marketing business and powerful control-manage function, which cannot be fulfilled either by handwork or by computer. The accounting information offered by current accounting information systems can hardly satiy the in-time and diversified need of the financial report, the reason of which lies in the following aspects: for one thing, both the current accounting ethics and accounting business process are the result of traditional distribution theories and can not cope with the new development of the information society;what’s more, the integration of information systems lack technical support . In order to solve these problems, a combination of the modern information technology and the theory of business process reengineering is necessary to the re-design of the accounting business process.First of all, research background of the paper is discussed in this paper, based on which a comparison and systematic overview on the Business Process Reengineering and Accounting BPR both in the domestic and international scope is provided and the content and structure of the paper is pointed out.Secondly , detail analysis of theories including serialized accounting , traditional enterprise management mode and accounting business process together with their influences ERP may he on accounting BPR is put forward, a proposition of reform accounting operation process through the use of BPR based on the ERP environments is discussed.Thirdly, In the basic theories aspect, this paper provides concepts of accounting business process reengineering, and carries out deep study on principles and procedure of accounting business process reengineering based on formertheoretical and empirical studies on accounting business process reengineering, the author tries to deeply discuss and analyze necessity, concepts、 principles, procedure and methods of accounting business process reengineering based on the ERP environments, in anticipation of providing advises on implementing accounting business process reengineering 。Fourthly, and the most importantly, the paper focused on the solution and implementation strategy of the accounting business process reengineering based on the ERP environments.. Where in the solution of the accounting business process reengineering based on the ERP environments , management mode and organizational structure, implementation strategy are being stressed.Finally, a case containing the accounting business process situation, the reform ethic, the designed solution and the evaluation is presented to further the understanding of the theories discussed in the paper .
论文关键词： 会计信息系统；企业资源计划；事件驱动；会计业务流程重组；
Key words（英文摘要）： AIS(Accounting Information System)；ERP(Enterprise Resources Planning)；ED(Events Drive)；ABPR(Accounting Business Process Reengineering)；