面向中小型会计师事务所的项目管理流程优化及系统实施
发布时间：2018-08-05 20:33
【摘要】：近年来随着国内经济的快速发展,经济效益情况直接制约企业发展,更加严格的成本控制,更高的人均收益成为所有企业持续发展的首要课题。会计师事务所是近几年快速发展的知识型服务企业,主要业务为审计项目,项目执行与交付的重要依据是项目团队服务及成果文档。由于这类行业以人员服务和知识成果为产出的特殊性,决定了其经济效益的体现更为直观。本文针对近年来中小型会计师事务所整体生命周期短的问题研究发现,其人员与时间维度的效益,知识的储备,客户的满意度,这三个核心要素的表现不足直接影响了中小型会计师事务所的发展。本文通过研究业务流程优化相关理论Business Process Reengineering(流程再造)与Business Process Management(流程管理),从会计师事务所最为核心的审计项目业务流程出发,进行流程优化,并提出实施协同办公系统来辅助流程自动化的方案。期间进行的主要研究工作如下:本文的研究工作主要有以下几个方面:1.针对中小型会计师事务所人均效益低的问题,对国内外会计师事务所的总体收入情况,注册会计师人均收入情况,信息化水平进行分析,指出其在以上几方面存在的差异,提出利用流程优化的方法来改善人均效益低的问题。2.针对目前大部分中小型会计师事务所欠缺的文档知识储备及借鉴价值缺失的问题,采用ARIS工具对其组织架构,文档体系进行优化建模,并在流程优化的过程中严格规范知识文档产出,解决了目前管理流程中知识储备欠缺的问题。3.在组织完善,文档规范的基础上,运用BPR与BPM理论,ESIA方法对中小型会计师事务所的审计项目管理流程进行优化,提出基于项目签订、立项、实施、报告、完成五个阶段的全生命周期项目流程管理方法,用ARIS工具进行建模描述,目标为使项目组织、人员效率得到改善,规范流程执行中的知识文档的产出并为进一步的流程自动化提供参考。4.以某会计师事务所的协同办公系统实施为例,将优化后的审计项目管理流程通过协同办公系统完成自动化,通过实际应用验证了所提出的审计项目全生命周期管理流程方法可为中小型会计师事务所带来人员效率提升,文档储备可查。本文通过对审计项目管理流程的优化,完善了中小型会计师事务所的规范化管理手段,优化了其项目组织、人员效率,知识储备体系并对能提升客户满意度给予间接的帮助。
[Abstract]:In recent years, with the rapid development of domestic economy, economic benefits directly restrict the development of enterprises, more strict cost control, higher per capita income has become the most important issue for the sustainable development of all enterprises. Accounting firm is a rapidly developing knowledge-based service enterprise in recent years. The main business is audit project. The important basis of project execution and delivery is project team service and result document. Because this kind of profession takes the personnel service and the knowledge achievement as the output particularity, decided its economic efficiency embodiment is more intuitive. Based on the short life cycle of small and medium-sized accounting firms in recent years, this paper finds that the benefits of personnel and time dimension, the reserve of knowledge, customer satisfaction, These three core elements of the performance of the direct impact on the development of small and medium-sized accounting firms. In this paper, we study the related theories of business process optimization (Business Process Reengineering (process reengineering) and Business Process Management (process management), proceed from the audit project business process, which is the core of accounting firms, and carry out process optimization. And put forward the implementation of collaborative office system to assist the process automation project. During the main research work as follows: the main research work of this paper is as follows: 1. In view of the problem of low per capita benefit of small and medium-sized accounting firms, this paper analyzes the overall income, the per capita income of certified public accountants, the level of information technology, and points out the differences in the above aspects. The problem of using process optimization method to improve the low per capita benefit is put forward. Aiming at the lack of knowledge reserve and lack of reference value of most small and medium-sized accounting firms at present, the paper uses ARIS tools to optimize and model its organizational structure and document system. In the process of process optimization, the output of knowledge documents is strictly standardized, which solves the problem of lack of knowledge reserve in the current management process. On the basis of perfect organization and standard documents, this paper optimizes the audit project management process of small and medium-sized accounting firms by using BPR and BPM theory, and puts forward the project signing, project establishment, implementation, report, etc. Complete the whole life cycle project process management method of five stages, use ARIS tool to model and describe, the goal is to make the project organization, the personnel efficiency is improved, Standardize the output of knowledge documents in process execution and provide a reference for further process automation. Taking the implementation of a collaborative office system of an accounting firm as an example, the optimized audit project management process is automated through the collaborative office system. Through the practical application, it is proved that the proposed method of the audit project life-cycle management process can improve the staff efficiency of the small and medium-sized accounting firms, and the document reserves can be checked. Through the optimization of audit project management process, this paper improves the standardized management means of small and medium-sized accounting firms, optimizes its project organization, personnel efficiency, knowledge reserve system and indirectly helps to enhance customer satisfaction.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.5;F232
本文编号：2166941
[Abstract]:In recent years, with the rapid development of domestic economy, economic benefits directly restrict the development of enterprises, more strict cost control, higher per capita income has become the most important issue for the sustainable development of all enterprises. Accounting firm is a rapidly developing knowledge-based service enterprise in recent years. The main business is audit project. The important basis of project execution and delivery is project team service and result document. Because this kind of profession takes the personnel service and the knowledge achievement as the output particularity, decided its economic efficiency embodiment is more intuitive. Based on the short life cycle of small and medium-sized accounting firms in recent years, this paper finds that the benefits of personnel and time dimension, the reserve of knowledge, customer satisfaction, These three core elements of the performance of the direct impact on the development of small and medium-sized accounting firms. In this paper, we study the related theories of business process optimization (Business Process Reengineering (process reengineering) and Business Process Management (process management), proceed from the audit project business process, which is the core of accounting firms, and carry out process optimization. And put forward the implementation of collaborative office system to assist the process automation project. During the main research work as follows: the main research work of this paper is as follows: 1. In view of the problem of low per capita benefit of small and medium-sized accounting firms, this paper analyzes the overall income, the per capita income of certified public accountants, the level of information technology, and points out the differences in the above aspects. The problem of using process optimization method to improve the low per capita benefit is put forward. Aiming at the lack of knowledge reserve and lack of reference value of most small and medium-sized accounting firms at present, the paper uses ARIS tools to optimize and model its organizational structure and document system. In the process of process optimization, the output of knowledge documents is strictly standardized, which solves the problem of lack of knowledge reserve in the current management process. On the basis of perfect organization and standard documents, this paper optimizes the audit project management process of small and medium-sized accounting firms by using BPR and BPM theory, and puts forward the project signing, project establishment, implementation, report, etc. Complete the whole life cycle project process management method of five stages, use ARIS tool to model and describe, the goal is to make the project organization, the personnel efficiency is improved, Standardize the output of knowledge documents in process execution and provide a reference for further process automation. Taking the implementation of a collaborative office system of an accounting firm as an example, the optimized audit project management process is automated through the collaborative office system. Through the practical application, it is proved that the proposed method of the audit project life-cycle management process can improve the staff efficiency of the small and medium-sized accounting firms, and the document reserves can be checked. Through the optimization of audit project management process, this paper improves the standardized management means of small and medium-sized accounting firms, optimizes its project organization, personnel efficiency, knowledge reserve system and indirectly helps to enhance customer satisfaction.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.5;F232
【参考文献】
相关期刊论文 前1条
1 袁文华;霍红;;中小会计师事务所发展现状及应对措施[J];财会通讯(综合版);2008年02期
，本文编号：2166941
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