With the rapid development of the economic situation,the scale of enterprise operation continues to expand,the scope of business gradually increased,the original financial management mode has been unable to meet the needs of enterprise management,enterprise management for accounting information construction needs more urgent.Nowadays,with the rapid development of information technology,enterprises can carry out the construction of accounting informatization with the help of advanced management software.However,the process of accounting informatization projects of many enterprises is not smooth.The contradiction between the enterprise and the management system in personnel allocation,business process and other aspects leads to problems such as poor operation,data error and process impassability after the application of the management system,which limits the completion of the enterprise accounting informatization construction and ultimately fails to achieve the original intention of improving the enterprise management level.Therefore,how enterprises improve the level of accounting informatization has become an urgent problem to be solved.Based on the case of Z Group’s accounting informatization project,this study systematically studies the process of Z Group’s accounting informatization project applying SAP system.The first step is to use the literature research method to sort out the relevant research literature of accounting informatization,ERP system,SAP system,industry and finance integration,process reengineering theory,resource integration theory,general system theory,sort out the current development of accounting informatization,and clarify the importance of accounting informatization.On this basis,the development of SAP system application research is summarized.It clarifies the key links to be considered in the process of SAP system application,and builds a theoretical analysis framework by combining the theory of process reengineering,resource integration theory and general system theory.The second step is to use the case study method to introduce the process of Z Group’s application of SAP system in detail,further understand the application status of SAP system through interviews,and summarize the low level of accounting informatization caused by the poor application of SAP system in Z Group.The third step is to use the general system theory to analyze the accounting informatization project of Z Group.It is found that the three factors in this project,namely personnel allocation,business process and knowledge transfer,will lead to the poor application of SAP system.The fourth step is to compare the difference between SAP system and Z Group’s original financial management system by using comparative method,and then find that the operating factors of the system will also lead to the poor application of SAP system.Finally,based on the theoretical analysis framework and the results of comparative analysis,the paper proposes optimization countermeasures for accounting informatization of Z Group in four aspects:personnel allocation,business process,system operation and knowledge transfer.Through the case study of the accounting informatization project of Z Group,it is found that Z Group is affected by the poor application of SAP system in the process of carrying out the accounting informatization project,which leads to the low level of accounting informatization of Z Group.In order to solve the above problems,enterprises need to optimize the employee structure,business process,system operation and knowledge transfer,so as to improve the effect of the application of SAP system,and then improve the level of enterprise accounting informatization,and finally achieve the goal of improving the level of enterprise management At the same time,the theoretical analysis framework and optimization plan for enterprise accounting informatization projects summarized in this study can be extended to other enterprises that have the need of accounting informatization reform,to help these enterprises improve the application effect of management software and the level of accounting informatization in the process of implementing accounting informatization projects. |