Accounting Processes Based On Business Process Reengineering, Restructuring,

Information technique makes the environment faced by enterpriseschange remarkably. The enterprises integrate the information techniqueand modern management theory. Organically, the business flow theoryarose and was applied in many aspects such as stock, manufactory, andselling. To react promptly to the changeful market, the accountinginformation system should be able to supply and manage the real-timefinancial information related to the marketing business and powerfulcontrol-manage function, which cannot be fulfilled either by handwork orby computer. Accounting business process reengineering, which is based onbusiness process reengineering, can be understood on two aspects: first,accounting can use the thought and method of business processreengineering for reference to rebuild the accounting business process,whereas develop the accounting. On the other hand, great changes havetaken place after business process reengineering , so that the accountingflow which go through the whole procedure of the business also mustadjust to suit this development. Firstly, the author describe the background of accounting businessprocess reengineering, indicate that the shortage of accounting traditionalaccounting flow before reengineering and show the necessity ofreformation. In the second chapter, the author mainly analyze the theoretical basisof accounting business process reengineering. Two key points ofaccounting business process reengineering are business processreengineering and accounting information system objective theory. In chapter three, the center of the paper is practice of accountingbusiness process reengineering which is depicted. The accounting ethics, organizational structure and accountinginformation flow are rebuilding on operation of business processreengineering. They put forward the strategy of enforcement insubsection when all comes all during accounting flow restructure. The internal control of accounting information system after accountingbusiness process reengineering is depicted in chapter four. Firstly, howthe internal control function is influernced by the reformation of controlenvironment, exposure, control evaluation, information andcommunication, supervision. So, internal control in innovation isthree-dimensional model of internal control. In chapter five, the author uses case-analyze method to design thereformation project. Based on the thought presented foregoing, the authortakes manufactory business as an example and bring forward a strategyobjective for it after diagnose the situation. Firstly an accountinginformation system is designed on the whole, and then the plan ofaccounting flow reformation, finally the accounting structure. Meanwhile,the author analyzes a new project of accounting business flow andmanagement on the basis of practical purchase, stock management andselling business. In this thesis, the author tries to make some innovations in followingaspects: The topic is original and has much pertinence. The business processreengineering has been put into practice in many fields such as bank,securities, and communication. However its practice in manufactory isnot successful up to now. So this article focus on this issue and give outsome practical strategy according to China's situation. Object of accounting information system is not only information butalso control and management. It was not thought highly before. There also is innovation in the concrete content of this article. Theauthor boldly present a unique assumption aiming at current bug ofautomatic transfer during accounting business flow reformation. Taking an automobile manufacturing factory as an example, theauthor design a project to diagnose the shortage of current accountinginformation system, which can give illumination to those manufacturefactories.