本文選題：咨詢公司　切入點(diǎn)：核心會(huì)計(jì)業(yè)務(wù)　出處：《廣西大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化進(jìn)程的加快,企業(yè)之間的競爭逐步演變成價(jià)值鏈的競爭,在任何—個(gè)企業(yè)的管理中,會(huì)計(jì)業(yè)務(wù)流程占據(jù)著較大比重,并且對于企業(yè)的整個(gè)運(yùn)作中起著至關(guān)重要的作用,它從某種程度上或多或少的都會(huì)影響到企業(yè)的運(yùn)營發(fā)展。傳統(tǒng)的核心會(huì)計(jì)業(yè)務(wù)流程使得整體的工作效率偏低,流程較為繁瑣等,加上不同行業(yè)因自身情況不同有著不同的要求,這就需要對核心會(huì)計(jì)業(yè)務(wù)流程研究,總結(jié)提煉出有針對性的管理策略和解決方案,是當(dāng)前企業(yè)管理中值得深入探討的方向。國內(nèi)外在企業(yè)流程優(yōu)化方面的研究已經(jīng)較為深入,對于會(huì)計(jì)業(yè)務(wù)流程優(yōu)化的研究已經(jīng)有許多國內(nèi)學(xué)者從不同角度、基于不同理論對流程優(yōu)化提出新的方案建議,有的從財(cái)務(wù)管理角度出發(fā),或是從成本管理角度出發(fā),對企業(yè)的流程再造提出優(yōu)化方案。而發(fā)軔于價(jià)值鏈理論的核心會(huì)計(jì)業(yè)務(wù)流程優(yōu)化思路在會(huì)計(jì)報(bào)賬、項(xiàng)目的會(huì)計(jì)結(jié)算、會(huì)計(jì)預(yù)算中的應(yīng)用還并不廣泛。本文以上海LF公司為例,根據(jù)公司自身的實(shí)際業(yè)務(wù)情況跟戰(zhàn)略發(fā)展需求并結(jié)合國內(nèi)相關(guān)行業(yè)發(fā)展的情況,使用價(jià)值鏈管理、流程再造的相關(guān)理論概念知識(shí),對上海LF公司會(huì)計(jì)報(bào)賬流程、項(xiàng)目的會(huì)計(jì)結(jié)算流程、會(huì)計(jì)預(yù)算流程的優(yōu)化改提出具體策略,分別針對公司現(xiàn)有的兩項(xiàng)業(yè)務(wù)給出不同的會(huì)計(jì)業(yè)務(wù)流程,優(yōu)化部分繁瑣流程,新增緊急事件的應(yīng)對流程等,使得新流程更貼合上海LF公司實(shí)際發(fā)展的需求,也期能為同類企業(yè)的核心會(huì)計(jì)業(yè)務(wù)流程優(yōu)化提供新的理論基礎(chǔ)和方法論。
[Abstract]:With the acceleration of the process of economic globalization, competition among enterprises gradually evolves into the competition of value chain. In the management of any enterprise, accounting business process occupies a large proportion. And it plays a vital role in the whole operation of the enterprise. To some extent, it will affect the operation and development of the enterprise more or less. The traditional core accounting business process makes the overall work efficiency on the low side. The process is more cumbersome, and different industries have different requirements because of their own situation, so it is necessary to study the core accounting business processes, summarize and refine targeted management strategies and solutions. The research on business process optimization at home and abroad has been more thorough, and many domestic scholars have studied it from different angles. On the basis of different theories, this paper puts forward some new proposals for process optimization, some of them from the angle of financial management or from the point of view of cost management. This paper puts forward the optimization scheme for enterprise's process reengineering, and the core accounting business process optimization idea, which originates from the value chain theory, is not widely used in accounting reporting, project accounting settlement and accounting budget. This paper takes Shanghai LF Company as an example. According to the actual business situation and strategic development demand of the company, combined with the development of domestic related industries, using the relevant theoretical and conceptual knowledge of value chain management and process reengineering, the accounting and reporting process of Shanghai LF Company is studied. The accounting settlement process of the project, the optimization of the accounting budget process and the improvement of the accounting budget process, respectively, to give different accounting business processes for the two existing businesses of the company, to optimize some of the tedious processes, to increase the emergency response process, and so on. The new process can meet the needs of Shanghai LF Company and provide a new theoretical basis and methodology for the core accounting business process optimization of similar enterprises.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275

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