ERP背景下基于案例分析的企业会计流程再造  

A Study on the Reestablishment of the Enterprise Accounting Process Based on Case Analysis in the Context of the ERP

作　　者：梁松刚 LIANG Songgang(Cishan Branch of Quanzhou Vocational College of Economics and Business,Quanzhou Fujian 362000,P. R. China)

机构地区：[1]泉州经贸职业技术学院〈慈山分院〉,福建泉州362000

出　　处：《重庆电力高等专科学校学报》2018年第4期54-57,共4页Journal of Chongqing Electric Power College

摘　　要：阐述会计流程再造同企业资源计划(ERP)间的联系,会计流程再造以ERP作为技术支撑,而开展ERP是企业会计流程再造的需求所在。结合某电信企业的案例,详细探究了会计流程再造的观念、会计组织和流程重组的过程。This paper expounds the relation between the reestablishment of the accounting process and the ERP. While the ERP provides technological support for the reestablishment, its implementation is also the demand of the reestablishment of the enterprise accounting process. Meanwhile, this paper introduces the definition of the reestablishment of the accounting process. With the data information processing, the sharing of the data source warehouse and the data abstraction used as the basic guiding principles, in combination with the case of X telecommunication enterprise, it also probes into the concept of the reestablishment of the accounting process as well as the processes of the accounting organization and the process reestablishment.

关 键 词：企业资源计划 会计流程再造 流程重组 

分 类 号：F426.61[经济管理—产业经济] F406.7