基于ERP系统的会计业务流程重组的研究
发布时间：2018-10-26 20:31
【摘要】：在信息技术不断高速发展的时代，企业的竞争环境也随之发生着巨大的变化。要想在激烈的竞争环境中提高经济效益和占有市场地位，企业必须要对经营管理、生产技术等进行改革。这就要求在企业管理中占据重要地位的会计也要进行改革，能够实时地反映和监控经营活动，不断克服传统会计模式的缺陷，由传统的手工记账转化为电算化方式的会计核算，进而进入ERP会计信息系统时代。ERP作为一种先进的企业管理理论，它通过对资金流、信息流与物流的统一，合理优化配置了企业的资源，从而使企业获得了最大的经济效益和提高了企业的竞争力。 我国的信息化进程虽然已经持续了30多年，但是我国的信息化水平还不够完善。近年来随着ERP产品的不断成熟与发展，ERP系统被越来越多的企业所采纳。但是很多企业ERP的应用都是以失败告终，没有得到预期的效果。分析其原因，主要是因为企业没有认清业务流程重组尤其是会计业务流程重组在ERP应用中的关键作用。ERP系统中融合了先进的管理思想和信息技术，它的应用并不是简单的信息系统的构建，原有的会计业务流程必然不能适合它的运行。所以必须针对企业的会计业务流程进行改进，以发挥信息化优势，为企业带来管理的变革。 本文通过对ERP与会计业务流程重组的理论进行分析，揭示了两者之间的关系。通过这一相辅相成的关系来阐述会计业务流程在ERP的应用中的关键地位以及如何借鉴业务流程重组的理论来重组现有的会计业务流程，使ERP的功能得到充分的展现。本文正是基于这样的背景，首先主要阐述本文研究背景及目的和意义，并对国内外相关方面的研究现状进行了文献回顾。其次是对业务流程重组、会计业务流程重组、ERP的相关概念与理论进行了阐述，接着是对基于ERP系统的会计业务流程重组进行了深入的理论分析。在第四部分，从会计观念、会计业务流程、组织结构三方面提出了基于ERP系统的会计业务流程重组的具体实施方案，并在平衡积分卡的基础上提出了重组后企业绩效评价体系。最后，根据具体的案例，分析存在的问题，给出重组的方案建议。
[Abstract]:In the era of rapid development of information technology, the competitive environment of enterprises has also undergone tremendous changes. In order to improve the economic benefit and occupy the market position in the fierce competition environment, the enterprise must carry on the reform to the management, the production technology and so on. This requires that accounting, which occupies an important position in enterprise management, should be reformed to reflect and monitor business activities in real time, overcome the defects of traditional accounting mode, and transform from traditional manual accounting to computerized accounting. Then enter the era of ERP accounting information system. As an advanced enterprise management theory, ERP optimizes the allocation of enterprise resources through the unification of capital flow, information flow and logistics. So that the enterprise to obtain the greatest economic benefits and improve the competitiveness of enterprises. Although the informatization process of our country has lasted for more than 30 years, the informatization level of our country is not perfect enough. In recent years, with the development of ERP products, ERP system has been adopted by more and more enterprises. However, many enterprise ERP applications end in failure and do not get the expected results. The main reason for the analysis is that the enterprise has not recognized the key role of business process reengineering, especially accounting business process reengineering, in the application of ERP. The ERP system integrates advanced management ideas and information technology. Its application is not a simple information system construction, the original accounting business process must not be suitable for its operation. So it is necessary to improve the accounting business process in order to give full play to the advantages of information technology and bring the management reform to the enterprise. By analyzing the theory of ERP and accounting business process reengineering, this paper reveals the relationship between them. Through this complementary relationship, this paper expounds the key position of accounting business process in the application of ERP and how to use the theory of business process reengineering to reorganize the existing accounting business process, so that the function of ERP can be fully displayed. This paper is based on this background, first of all, this paper mainly describes the research background, purpose and significance, and domestic and foreign related aspects of the literature review. Secondly, the related concepts and theories of business process reengineering (BPR), accounting business process reengineering (BPR) and ERP are expounded, and then the theoretical analysis of BPR based on ERP system is carried out. In the fourth part, from three aspects of accounting concept, accounting business process and organization structure, this paper puts forward the concrete implementation plan of accounting business process reengineering based on ERP system, and puts forward the enterprise performance evaluation system after reorganization on the basis of balanced integral card. Finally, according to the specific case, analyzes the existing problems, and gives the proposal of reorganization.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232
本文编号：2296866
[Abstract]:In the era of rapid development of information technology, the competitive environment of enterprises has also undergone tremendous changes. In order to improve the economic benefit and occupy the market position in the fierce competition environment, the enterprise must carry on the reform to the management, the production technology and so on. This requires that accounting, which occupies an important position in enterprise management, should be reformed to reflect and monitor business activities in real time, overcome the defects of traditional accounting mode, and transform from traditional manual accounting to computerized accounting. Then enter the era of ERP accounting information system. As an advanced enterprise management theory, ERP optimizes the allocation of enterprise resources through the unification of capital flow, information flow and logistics. So that the enterprise to obtain the greatest economic benefits and improve the competitiveness of enterprises. Although the informatization process of our country has lasted for more than 30 years, the informatization level of our country is not perfect enough. In recent years, with the development of ERP products, ERP system has been adopted by more and more enterprises. However, many enterprise ERP applications end in failure and do not get the expected results. The main reason for the analysis is that the enterprise has not recognized the key role of business process reengineering, especially accounting business process reengineering, in the application of ERP. The ERP system integrates advanced management ideas and information technology. Its application is not a simple information system construction, the original accounting business process must not be suitable for its operation. So it is necessary to improve the accounting business process in order to give full play to the advantages of information technology and bring the management reform to the enterprise. By analyzing the theory of ERP and accounting business process reengineering, this paper reveals the relationship between them. Through this complementary relationship, this paper expounds the key position of accounting business process in the application of ERP and how to use the theory of business process reengineering to reorganize the existing accounting business process, so that the function of ERP can be fully displayed. This paper is based on this background, first of all, this paper mainly describes the research background, purpose and significance, and domestic and foreign related aspects of the literature review. Secondly, the related concepts and theories of business process reengineering (BPR), accounting business process reengineering (BPR) and ERP are expounded, and then the theoretical analysis of BPR based on ERP system is carried out. In the fourth part, from three aspects of accounting concept, accounting business process and organization structure, this paper puts forward the concrete implementation plan of accounting business process reengineering based on ERP system, and puts forward the enterprise performance evaluation system after reorganization on the basis of balanced integral card. Finally, according to the specific case, analyzes the existing problems, and gives the proposal of reorganization.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232
【引证文献】
相关期刊论文 前1条
1 刘鑫;;基于ERP的电信企业会计流程重组[J];现代经济信息;2015年24期
相关硕士学位论文 前1条
1 李倩;ERP系统应用对会计信息质量的影响研究[D];山东大学;2014年
，本文编号：2296866
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2296866.html
