The Research Of Accounting Business Process Reengineering Based On ERP System

With the rapid development of information technology, enterprise’s competitionenvironment has been changing. If the enterprises want to improve the economic benefitand keep a foothold in the fierce competition, they must reform the management,production technology and so on. Accounting should be reformed, which has an veryimportant position in the enterprise management, so as to reflect and monitor theoperational activities in real time, and overcome the shortcomings of the traditional modegradually. When the accounting computerization way takes the place of traditional manualaccounting, accounting information system of ERP will be the choice of the times. As akind of advanced enterprise management theory, ERP optimizes the allocation of corporateresources by the unification of the cash flow, information flow and logistics, thus makes theenterprise obtain the biggest economic benefits and enhance the competitiveness of theenterprise.Although informatization process has been going on for more than30years in China,but our country’s informatization level is not perfect enough. In recent years, with thedevelopment of ERP, ERP system has been adopted by more and more enterprises.However, ERP application did not get the desired effects in many enterprises, and ended infailure. This is mainly because the enterprise did not identify the business processreorganization, especially the critical roles of accounting business process reengineering inERP application. Integrating advanced management ideas and information technology,ERP’s application is not a simple information system integration, so the original accountingbusiness process can not be suitable for its operation. Therefor, the enterprise’s accountingbusiness process must be improved to take advantage of information and bring the changeof management.This article reveals the relations between ERP and business process reengineeringtheory through analysis of them. It expounds accounting business process in the keyposition in ERP application and how to draw lessons from the business processreengineering theory to transform the existing accounting business process by thecomplementary relationship, so as to make the function of ERP are fully show. Based onthis background, this paper first mainly elaborates the research background and the purposeand significance, and the related research literature review on the current situation at homeand abroad. Then the business process reorganization, accounting business processreengineering and related concepts of ERP was expounded. Then the thorough analysis ofthe accounting business process reengineering based on ERP system is carried on. In thefourth part, the concrete implementation scheme of accounting business process reengineering based on the ERP system is proposed from the accounting concept, businessprocesses, organization structure three aspects, and then the performance evaluation systemafter the accounting business process reengineering is proposed. Finally, according to thespecific case, analyze the existing problems, and give a restructuring plan.