外贸企业ERP环境下会计业务流程重组研究

发布时间：2018-06-01 05:35

本文选题：外贸企业 + ERP　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：日新月异的现代信息技术给当代的社会经济、企业管理、生产技术,甚至人们的生活方式都带来了革命性的变化。变革的浪潮使会计界也从手工记账方式发展为会计电算化,现在已经进入以ERP为代表的会计信息系统时代。对会计业务来说,为了满足会计信息使用者以及企业管理者的需要,引入了ERP系统,可以带来巨大的优势。ERP系统充分利用先进的信息技术,它具有集成性的特性,可以实时的监控经济运行情况。在会计观念、会计信息处理流程、会计组织结构方面,ERP系统的使用需要我们对传统会计业务流程进行重组,改变了会计核算模式,使会计事后核算事项变为事中控制或者事前控制。本文以一个特定的行业——外贸行业为研究对象,系统地对ERP环境下外贸会计业务流程重组的问题进行了深入浅出的探讨,从ERP环境下外贸企业会计业务流程重组的背景、目的、意义入手,对ERP环境下企、业会计业务流程重组理论进行了分析,并结合实际案例,对外贸企业ERP环境下的会计业务流程重组优化进行探讨。在文章的第四部分,着力研究在会计实务中,在ERP环境下,外贸企业会计业务流程重组的具体实施方案,同时,运用例图、实体关系图、系统流程图等工具,完成了该企业信息系统的重要模块的会计业务流程重组分析。
[Abstract]:The rapid development of modern information technology has brought revolutionary changes to the social economy, enterprise management, production technology and even people's way of life. The wave of change has made the accounting field develop from manual accounting to computerized accounting. Now it has entered the era of accounting information system represented by ERP. For accounting business, in order to meet the needs of accounting information users and enterprise managers, the introduction of ERP system can bring great advantages. ERP system makes full use of advanced information technology, and it has the characteristics of integration. Can monitor the economic operation in real time. The use of ERP system in the aspects of accounting concept, accounting information processing process and accounting organization structure requires us to reorganize the traditional accounting business process and change the accounting model. Make accounting after the accounting matter into a matter of control or prior control. This paper takes a specific industry-foreign trade industry as the research object, systematically discusses the problem of foreign trade accounting business process reengineering under the environment of ERP, from the background of foreign trade enterprise accounting business process reengineering under the environment of ERP. Objective and significance, this paper analyzes the theory of business process reengineering of enterprise and industry under ERP environment, and discusses the optimization of accounting business process reengineering under ERP environment of foreign trade enterprises combined with practical cases. In the fourth part of the article, we focus on the concrete implementation scheme of accounting business process reengineering in accounting practice and under the environment of ERP. At the same time, we use the tools such as example diagram, entity relation diagram, system flow chart, etc. The accounting business process reengineering analysis of the important module of the enterprise information system is completed.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F740.45

【引证文献】