| In the late 1990's,great reform and innovation have taken place in the higher educational system of China. Presently, all the universities are straight in the radical transformation and rapid development. In the case that great changes occur in both internal and external environment, university accountants must hold the process idea of accounting business, and reexamine the existing accounting business process by using information technology to reject or simplify the inefficient activities so that the accounting work can be more efficient. On the basis of the new concept of the 1990s -Researches Businesses Process Re-engineering , this thesis analyzes all sorts of drawbacks of the existing university accounting business process. And taking advantage of information technology as well as the relevant technological tool and method, it probes into relevant questions in the universities accounting business process and proposes to set up a new accounting business process system facing university staff and students, which is mainly relied on the budget process and supported by other accounting business process.This thesis is divided into four parts:1 .BPR' s theoretical questions, including the concept of BPR, its formation and development, the theory tracing to the source and the basic thought of BPR.2.Relationship between BPR and information technology( IT), including IT' s " black hole", IT' s concept and influence, and relation between BPR and IT.3. Analysis on university accounting business process on the basis of above theoretical research, including the reason for university accounting business process re-engineering, current situation of accounting business process, how to discern university accounting business process and technological tool and methods of process re-engineering.4. Further research on Jinan University accounting business process re-engineering focusing on its breach on the basis of above general analysis.In conclusion, this thesis makes such a demonstration as follows: theory-----the key thought in the theory-----the technological means to influence this key thought-----application in practice of the theory. Among them the third, and the fourth chapters are focus of the full thesis, namely the application of BPR to the university accounting business, especially the positive research given to Jinan University's accounting business process re-engineering.The main progress of the thesis is as follows: Guided by the idea of BPR, it constructively probes into the existing problems and possible settlements of the accounting business process in the university by information technology. |