The Research On Accounting Business Process Reengineering Based On Value Chain

Along with the arrival of information era, each enterprises are facingincreasingly fierce competition. In order to cope with the complicatedcompetition environment, the traditional accounting information providedby the business process for a variety of defects, has been unable to meetthe needs of the enterprise. So the traditional accounting business processreengineering is imperative. And based on the value chain perspective onaccounting business process reengineering can avoid the defects oftraditional accounting business process, and provide more valuableinformation, to enhance the competitiveness of the enterprises and theoverall value.This paper adopts standardize research methods. First carried on thethorough analysis about the present situation of research at home andabroad, points out the previous research achievements and theinsufficiency. Then theoretically expounds the business processreengineering, accounting business process reengineering and the conceptand characteristics of the value chain, for the research of accountingbusiness process restructuring theory basis. Then on the basis ofanalyzing the defects of traditional accounting business process using avalue chain perspective, according to the classical theory of businessprocess reengineering, from concept, information processing, andorganization structure of these three aspects of accounting business process restructuring. Finally combining the knowledge such asaccounting, management, computer science, design a set of more feasibleaccounting business process restructuring. After the restructuring of theaccounting business process not only greatly improve the efficiency, alsocan provide management information accounting information, andaccording to the particular requirements of the information users tocustomize the generated information. After restructuring plan in thedesign, the article discuss the guarantee system of accounting businessprocess reengineering.After the accounting business process reengineering, accountingconcepts, information processes, and accounting organizational structurehave significant changed. It make the accounting process which isreengineered reflect the thought of the value chain. These will be helpfulon the construction of enterprise information management, improvingenterprise core competitiveness, improving the overall value of the valuechain in theory and practice.