發(fā)布時間：2018-10-26 20:31

【摘要】：在信息技術(shù)不斷高速發(fā)展的時代，企業(yè)的競爭環(huán)境也隨之發(fā)生著巨大的變化。要想在激烈的競爭環(huán)境中提高經(jīng)濟效益和占有市場地位，企業(yè)必須要對經(jīng)營管理、生產(chǎn)技術(shù)等進行改革。這就要求在企業(yè)管理中占據(jù)重要地位的會計也要進行改革，能夠?qū)崟r地反映和監(jiān)控經(jīng)營活動，不斷克服傳統(tǒng)會計模式的缺陷，由傳統(tǒng)的手工記賬轉(zhuǎn)化為電算化方式的會計核算，進而進入ERP會計信息系統(tǒng)時代。ERP作為一種先進的企業(yè)管理理論，它通過對資金流、信息流與物流的統(tǒng)一，合理優(yōu)化配置了企業(yè)的資源，從而使企業(yè)獲得了最大的經(jīng)濟效益和提高了企業(yè)的競爭力。 我國的信息化進程雖然已經(jīng)持續(xù)了30多年，但是我國的信息化水平還不夠完善。近年來隨著ERP產(chǎn)品的不斷成熟與發(fā)展，ERP系統(tǒng)被越來越多的企業(yè)所采納。但是很多企業(yè)ERP的應(yīng)用都是以失敗告終，沒有得到預(yù)期的效果。分析其原因，主要是因為企業(yè)沒有認(rèn)清業(yè)務(wù)流程重組尤其是會計業(yè)務(wù)流程重組在ERP應(yīng)用中的關(guān)鍵作用。ERP系統(tǒng)中融合了先進的管理思想和信息技術(shù)，它的應(yīng)用并不是簡單的信息系統(tǒng)的構(gòu)建，原有的會計業(yè)務(wù)流程必然不能適合它的運行。所以必須針對企業(yè)的會計業(yè)務(wù)流程進行改進，以發(fā)揮信息化優(yōu)勢，為企業(yè)帶來管理的變革。 本文通過對ERP與會計業(yè)務(wù)流程重組的理論進行分析，揭示了兩者之間的關(guān)系。通過這一相輔相成的關(guān)系來闡述會計業(yè)務(wù)流程在ERP的應(yīng)用中的關(guān)鍵地位以及如何借鑒業(yè)務(wù)流程重組的理論來重組現(xiàn)有的會計業(yè)務(wù)流程，使ERP的功能得到充分的展現(xiàn)。本文正是基于這樣的背景，首先主要闡述本文研究背景及目的和意義，并對國內(nèi)外相關(guān)方面的研究現(xiàn)狀進行了文獻回顧。其次是對業(yè)務(wù)流程重組、會計業(yè)務(wù)流程重組、ERP的相關(guān)概念與理論進行了闡述，接著是對基于ERP系統(tǒng)的會計業(yè)務(wù)流程重組進行了深入的理論分析。在第四部分，從會計觀念、會計業(yè)務(wù)流程、組織結(jié)構(gòu)三方面提出了基于ERP系統(tǒng)的會計業(yè)務(wù)流程重組的具體實施方案，并在平衡積分卡的基礎(chǔ)上提出了重組后企業(yè)績效評價體系。最后，根據(jù)具體的案例，分析存在的問題，給出重組的方案建議。
[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.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F232

【引證文獻】

相關(guān)期刊論文 前1條

1 劉鑫;;基于ERP的電信企業(yè)會計流程重組[J];現(xiàn)代經(jīng)濟信息;2015年24期

相關(guān)碩士學(xué)位論文 前1條

1 李倩;ERP系統(tǒng)應(yīng)用對會計信息質(zhì)量的影響研究[D];山東大學(xué);2014年

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本文編號：2296866