ERP环境下会计处理流程再造探析.pdfVIP

毕业论文范文模板 ERP 环境下会计处理流程再造探析 摘 要 传统会计流程是在劳动分工理论指导下建立的一种顺序化的业务流程，财务和业务各 自相对独立，会计人员很少涉及业务层面的流程，会计人员只负责有关业务的单据流转和 记录，并未涉及业务本身。这样使会计部门独立于其他业务部门，会计数据传输缺乏实时 性、一致性、系统性，会计核算实质是事后算账。ERP 最大的特点是整个系统的集成性， ERP 环境下的会计流程应是面向企业整个供应链业务流程系统。所以，ERP 环境下，必然 要求对传统的会计流程，根据ERP 系统集成性的要求，借鉴业务流程再造的思想，利用先 进的信息技术，对传统的会计流程进行再造。本文主要采用规范研究同时结合案例分析的 方法来进行推理和论述，并采用比较分析法，将ERP 系统下的会计流程与传统的会计流程 进行对比，以期突出新的业务流程的优势所在。本文研究会计流程再造的理论基础、会计 流程再造的方案时采用了规范研究方法，对会计流程再造方案进行分析时采用了比较法。 关键词：企业资源计划；业务流程再造；会计信息系统；会计流程再造 毕业论文范文模板 ERP environment accounting treatment process reengineering article Abstract Traditional accounting process is in the division of labor theory established under the guidance of a sequence of business process, financial and business their relative independence, accounting personnel rarely involves the flow of business level, accounting personnel shall be responsible for the relevant only business document flow and records, does not address the business itself, so make accounting department was independent of other business departments, and accounting data transmission lack of real-time consistency systemic, accounting essence is settled accounts with the characteristics of the biggest event ERP is the entire system integration, ERP environment accounting procedures should be facing the entire supply chain enterprise business process system.So, ERP environment, inevitable requirement to the traditional accounting process, according to the requirements of the ERP system integration, from the business process reengineering thoughts, the use of advanced information technology, the traditional accounting process reengineering this paper is normative research and combining with case a