The Discussion Of Accounting Business Process Reengineering Based On The ERP Environments

With the development of IT , the environment of enterprise changed basically, so if the enterprise wants to realize its target, it must improve its adaptability and ability of completely . ERP becomes a effective means . But not only ERP is a information system , but also it will help the enterprise to realize the reformation of management .At this time, to react promptly to the changeful market, the accounting information system should be able to supply and manage the real-time financial information related to the marketing business and powerful control-manage function, which cannot be fulfilled either by handwork or by computer. The accounting information offered by current accounting information systems can hardly satisfy the in-time and diversified need of the financial report, the reason of which lies in the following aspects: for one thing, both the current accounting ethics and accounting business process are the result of traditional distribution theories and can not cope with the new development of the information society;what's more, the integration of information systems lack technical support . In order to solve these problems, a combination of the modern information technology and the theory of business process reengineering is necessary to the re-design of the accounting business process.First of all, research background of the paper is discussed in this paper, based on which a comparison and systematic overview on the Business Process Reengineering and Accounting BPR both in the domestic and international scope is provided and the content and structure of the paper is pointed out.Secondly , detail analysis of theories including serialized accounting , traditional enterprise management mode and accounting business process together with their influences ERP may have on accounting BPR is put forward, a proposition of reform accounting operation process through the use of BPR based on the ERP environments is discussed.Thirdly, In the basic theories aspect, this paper provides concepts of accounting business process reengineering, and carries out deep study on principles and procedure of accounting business process reengineering based on formertheoretical and empirical studies on accounting business process reengineering, the author tries to deeply discuss and analyze necessity, concepts, principles, procedure and methods of accounting business process reengineering based on the ERP environments, in anticipation of providing advises on implementing accounting business process reengineering 。Fourthly, and the most importantly, the paper focused on the solution and implementation strategy of the accounting business process reengineering based on the ERP environments.. Where in the solution of the accounting business process reengineering based on the ERP environments , management mode and organizational structure, implementation strategy are being stressed.Finally, a case containing the accounting business process situation, the reform ethic, the designed solution and the evaluation is presented to further the understanding of the theories discussed in the paper .