【摘要】：近年來隨著國內(nèi)經(jīng)濟的快速發(fā)展,經(jīng)濟效益情況直接制約企業(yè)發(fā)展,更加嚴(yán)格的成本控制,更高的人均收益成為所有企業(yè)持續(xù)發(fā)展的首要課題。會計師事務(wù)所是近幾年快速發(fā)展的知識型服務(wù)企業(yè),主要業(yè)務(wù)為審計項目,項目執(zhí)行與交付的重要依據(jù)是項目團隊服務(wù)及成果文檔。由于這類行業(yè)以人員服務(wù)和知識成果為產(chǎn)出的特殊性,決定了其經(jīng)濟效益的體現(xiàn)更為直觀。本文針對近年來中小型會計師事務(wù)所整體生命周期短的問題研究發(fā)現(xiàn),其人員與時間維度的效益,知識的儲備,客戶的滿意度,這三個核心要素的表現(xiàn)不足直接影響了中小型會計師事務(wù)所的發(fā)展。本文通過研究業(yè)務(wù)流程優(yōu)化相關(guān)理論Business Process Reengineering(流程再造)與Business Process Management(流程管理),從會計師事務(wù)所最為核心的審計項目業(yè)務(wù)流程出發(fā),進行流程優(yōu)化,并提出實施協(xié)同辦公系統(tǒng)來輔助流程自動化的方案。期間進行的主要研究工作如下:本文的研究工作主要有以下幾個方面:1.針對中小型會計師事務(wù)所人均效益低的問題,對國內(nèi)外會計師事務(wù)所的總體收入情況,注冊會計師人均收入情況,信息化水平進行分析,指出其在以上幾方面存在的差異,提出利用流程優(yōu)化的方法來改善人均效益低的問題。2.針對目前大部分中小型會計師事務(wù)所欠缺的文檔知識儲備及借鑒價值缺失的問題,采用ARIS工具對其組織架構(gòu),文檔體系進行優(yōu)化建模,并在流程優(yōu)化的過程中嚴(yán)格規(guī)范知識文檔產(chǎn)出,解決了目前管理流程中知識儲備欠缺的問題。3.在組織完善,文檔規(guī)范的基礎(chǔ)上,運用BPR與BPM理論,ESIA方法對中小型會計師事務(wù)所的審計項目管理流程進行優(yōu)化,提出基于項目簽訂、立項、實施、報告、完成五個階段的全生命周期項目流程管理方法,用ARIS工具進行建模描述,目標(biāo)為使項目組織、人員效率得到改善,規(guī)范流程執(zhí)行中的知識文檔的產(chǎn)出并為進一步的流程自動化提供參考。4.以某會計師事務(wù)所的協(xié)同辦公系統(tǒng)實施為例,將優(yōu)化后的審計項目管理流程通過協(xié)同辦公系統(tǒng)完成自動化,通過實際應(yīng)用驗證了所提出的審計項目全生命周期管理流程方法可為中小型會計師事務(wù)所帶來人員效率提升,文檔儲備可查。本文通過對審計項目管理流程的優(yōu)化,完善了中小型會計師事務(wù)所的規(guī)范化管理手段,優(yōu)化了其項目組織、人員效率,知識儲備體系并對能提升客戶滿意度給予間接的幫助。
[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.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.5;F232

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本文編號：2166941