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1、ERP环境下会计处理流程再造探析摘要传统会计流程是在劳动分工理论指导下建立的一种顺序化的业务流程，财务和业务各自相对独立，会计人员很少涉及业务层面的流程，会计人员只负责有关业务的单据流转和记录，并未涉及业务本身。这样使会计部门独立于其他业务部门，会计数据传输缺乏实时性、一致性、系统性，会计核算实质是事后算账。ERP最大的特点是整个系统的集成性，ERP环境下的会计流程应是面向企业整个供应链业务流程系统。所以，ERP环境下，必然要求对传统的会计流程，根据ERP系统集成性的要求，借鉴业务流程再造的思想，利用先进的信息技术，对传
2、统的会计流程进行再造。本文主要采用规范研究同时结合案例分析的方法来进行推理和论述，并采用比较分析法，将ERP系统下的会计流程与传统的会计流程进行对比，以期突出新的业务流程的优势所在。本文研究会计流程再造的理论基础、会计流程再造的方案时采用了规范研究方法，对会计流程再造方案进行分析时采用了比较法。关键词：企业资源计划；业务流程再造；会计信息系统；会计流程再造ERPenvironmentaccountingtreatmentprocessreengineeringarticleAbstractTraditionalaccou
3、ntingprocessisinthedivisionoflabortheoryestablishedundertheguidanceofasequenceofbusinessprocess,financialandbusinesstheirrelativeindependence,accountingpersonnelrarelyinvolvestheflowofbusinesslevel,accountingpersonnelshallberesponsiblefortherelevantonlybusinessdo
4、cumentflowandrecords,doesnotaddressthebusinessitself,somakeaccountingdepartmentwasindependentofotherbusinessdepartments,andaccountingdatatransmissionlackofreal-timeconsistencysystemic,accountingessenceissettledaccountswiththecharacteristicsofthebiggesteventERPist
5、heentiresystemintegration,ERPenvironmentaccountingproceduresshouldbefacingtheentiresupplychainenterprisebusinessprocesssystem.So,ERPenvironment,inevitablerequirementtothetraditionalaccountingprocess,accordingtotherequirementsoftheERPsystemintegration,fromthebusin
6、essprocessreengineeringthoughts,theuseofadvancedinformationtechnology,thetraditionalaccountingprocessreengineeringthispaperisnormativeresearchandcombiningwithcaseanalysismethodtoreasoninganddiscussed,andbythecomparativeanalysis,thewilloftheaccountingprocessERPsys
7、temwiththetraditionalaccountingprocessiscompared,andoutstandingnewbusinessprocesstotheadvantageofthispaperstudytheaccountingprocessreengineeringthetheoreticalfoundationoftheaccountingprocessreengineeringsolutionsusedthenormativeresearchmethod,theaccountingprocess
8、reengineeringanalysisschemeusedthecomparisonmethodKeywords:enterpriseresourceplanning;Businessprocessreengineering;Accountinginformationsystem;Accountingproces
