网络环境下的会计业务流程重建研究  

On the accountancy business process reengineering in the network environment

作　　者：朱卫东[1] 蒋玉芳[1] 赵惠芳[1] 

机构地区：[1]合肥工业大学管理学院,安徽合肥230009

出　　处：《合肥工业大学学报（自然科学版）》2003年第z1期761-765,共5页Journal of Hefei University of Technology：Natural Science

基　　金：安徽省社会科学基金资助项目 ( A HSK 0 1-0 2 D0 45 ) ;教育部人文"十五"规划 2 0 0 1年项目 ( 0 1JA 63 0 0 5 1)

摘　　要：随着网络技术的快速发展和广泛应用 ,企业为了提高自身的竞争力 ,迫切需要对包括会计业务流程在内的各项业务流程进行重建。文章在通过分析传统会计业务流程的缺陷和网络环境带来的影响的基础上 ,借鉴和吸收系统论和供应链管理等各种先进管理理论方法 。With the rapid development and extensive application of network technology,enterprises are in urgent need of reengineering all kinds of business processes to improve their competitive power,including the accountancy business process(ABP). In this paper,the drawbacks of the traditional ABP and the influence of network environment are analyzed,and a ABP framework in the network environment is established based on the network technology,systemic theory and supply chain management. A comparison between the new framework and the traditional one is also made.

关 键 词：网络 会计 业务流程重建 

分 类 号：F275[经济管理—企业管理]