Research On Accounting Business Process Reengineering Under ERP Environnment

The rapid development of information technology has brought changes to the social and economic progress, the management of enterprises and people’s production and life style. As the wave of change, in the field of accounting, the manual accounting turns into the accounting of the accounting computerization environment, and then enters the era of accounting information system under the ERP environment.ERP is called enterprise resource planning.It combines the theory of advanced management and information technology. It can realize integration of capital flow, logistics and information flow. Optimizing the allocation of enterprise all resources can help enterprises to improve management and ultimately improve the economic efficiency of enterprises.With the development and maturity of ERP system, ERP system has been used by many enterprises in our country. However, many enterprises implement ERP system ended in failure and had a poor effect. To explore the reason, it is mainly because the enterprise awareness of business process reengineering is not clear. The enterprises don’t fully realize the business process reengineering, especially the accounting business process reengineering has an important effect on ERP implementation. ERP system can fully play its advantages or not, not only depends on the ERP own scientific and reasonable, but largely depends on the operation environment of ERP is good or not. Especially the business process and organization settings are whether to meet the requirements of information and modern management. ERP as an advanced management thought, the traditional accounting business process can’t adapt to the operation of ERP system. Therefore the enterprises must carry out the accounting business process reengineering under ERP environment. The enterprises must give full play to the advantages of ERP system.It brings change to the operation and management of enterprise.This paper first introduces the ERP theory, the theory of business process reengineering and accounting business process reengineering. And then, the traditional accounting business process and the accounting business process under ERP environment are analyzed comparatively. It points out the defects of traditional accounting business process. After that, this article analyzes the necessity and method of accounting business process reengineering under the ERP environment. The event accounting theory and benchmarking management theory are drawed into this paper. Then this paper discusses the implementation scheme of accounting business process reengineering under ERP environment. This text will be discussed separately from the accounting concept updating, accounting information processing flow reorganization, and accounting organization restructuring these three aspects. And we use the balanced scorecard to establish the performance evaluation system in order to evaluate the effect of the reorganization of accounting business process. Finally, through the case analysis, it illustrates the application of accounting business process reengineering under ERP environment from the perspective of practice.This paper argues that enterprises in the implementation of ERP system are the inevitable development trend. But the traditional accounting business process can not meet the requirement of information integrated in ERP system, Therefore, in order to give full play to the function of ERP system, we should learn from the business process reengineering theory.By the use of event accounting theory and benchmarking management theory, the traditional accounting business process should restructure.Then we should evaluate the performance of the reorganization of the accounting business process. When an enterprise is in the concrete implementation, it should give full consideration to the needs of the enterprise’s own.The enterprise should structure new accounting business process, which is able to adapt to the requirements of ERP system and consistent with its own characteristics, to achieve the purpose of improving the enterprise performance.