XY公司会计业务流程再造研究

I工程硕士学位论文XY公司会计业务流程再造研究作者姓名工程领域校内指导教师校外指导教师所在学院论文提交日期II摘要伴随着全球经济自由化以及信息化的不断向前发展，众多公司在金融方面的压力剧增。此外，市场竞争趋向白热化，都令众多公司务必针对市场需求的变幻莫测、市场环境以及竞争势头进行及时的调整，如何脱离困境，是摆在众多公司面前的棘手问题。因此，一些公司尝试借助于降低成本、减少开支的等手段来增加收益水平，以增强其竞争优势。但是实践显示，在传统按职责来分工的制度背景之下，成本管理所起到的作用十分有限，不仅无法获得长期显著的成效，甚至还将会对公司的发展潜力造成一定的影响。在经济全球化局势迅猛发展的时代背景下，公司怎样在经济浪潮中，能够始终迎难而上，增强公司综合竞争实力，是国内众多公司需要面对的现实问题。公司会计业务流程再造的基础理论，于上个世纪九十年代在美国产生，经历了二十多年的不断发展，管理领域对于会计业务流程再造的相关研究，依旧保持十足的热度，此外，众多失败的教训，也引起了一系列的强烈争议。由于公司会计业务流程再造工作，是相对来说比较复杂的一项工程，在其实施过程中，以及实施之后，都会令公司的会计流程体系出现根本性的转变，由此成为公司发展中的转折点。一个成功的会计业务流程再造体系，能够令公司焕然一新，成为公司顺利完成战略转型以及飞跃式发展的有效动力，但是如果再造失败，不但会为公司资源造成巨大的损失，还会令公司再度陷入财务管理混乱的泥潭。本文的内容中，先是介绍了公司会计业务流程再造的研究背景和相关的意义，此外，对公司会计业务流程再造方面的理论知识及风险管理做了论述；其次论述了XY公司会计业务流程的现状，探讨了其中出现的问题，此外对XY公司会计业务流程再造的必要性及可行性做了深入的研究。接下来综合考虑会计业务流程的实际内容，针对XY公司会计业务处理流程、核算与组织体系、管理控制体系出现过的问题，做出流程再造策略的研究；最后，对XY公司会计业务流程再造的成效做出预测，并对会计业务流程再造策略实施之后的可能出现风险和相应风险控制的手段做了分析。本文以XY公司做为研究对象，对其会计业务流程再造进行了研究，试图制定关于会计业务流程再造相对完善的管理体系，以便于解决现阶段XY公司会计业务流程中不利于自身发展的问题，为国内众多公司制定完善的流程体系，以改善公司管理与效益带来理论及实践上的参考。关键词：会计流程；流程再造；会计业务IIIAbstractWitheconomicliberalizationandrapiddevelopmentofinformationtechnology,financialpressuresfacedbyvariouscompaniesincreasinglyhuge.Inaddition,intensecompetitioninthemarkettrend,manycompanieshavemadesuretomaketimelyadjustmentsforthevagariesofthemarketenvironmentandcompetitivemomentuminmarketdemand,howoutofthewoods,isplacedinfrontofmanycompaniesthornyproblem.Thus,bymeansofsomecompaniestrytoreducecostsandexpensesandothermeanstoincreasetheincomelevel,toenhancetheircompetitiveadvantage.Butpracticeshowsthatunderthetraditionalsystemtothebackgroundbythedivisionofresponsibilities,costmanagementplaysaverylimitedrole,notonlycannotgetlong-termsignificantresults,andevenacertainimpactwillbethecompany'sdevelopmentpotential.Underthebackgroundofeconomicglobalization,therapiddevelopmentofthesituation,howthecompanyintheeconomictide,canalwaysbedifficulties,andenhancethecompany'soverallcompetitivestrength,isrealitymanydomesticcompaniesneedtoface.Basictheoryofcorporateaccountingbusinessprocessreengineering,intheninetiesintheUnitedStatestoproduce,hasexperienced20yearsofcontinuousdevelopment,managementaccountingresearchforbusinessprocessreengineering,stillremaininfullheat,inaddition,anumberoffailures,butalsocausedaseriesofintensecontroversy.Duetothecompany'saccountingbusinessprocessreengineeringworkisrelativelycomplexaproject,inthecourseofitsimplementation,aswellasaftertheimplementation,thecompanywillmakeafundamentalchangeintheaccountingprocesssystemappeared,whichbecameaturningpointinthecompany'sdevelopment.Asuccessfulaccountingbusinessprocessreengineeringsystem,tomakethecompanyanewlook,aneffectivepowercompanysuccessfullycompletedthestrategictransformationandleapsandbounds,butifrecyclingfails,itwillnotonlyresultinhugelossesforthecompany'sresources,butalsomakethecompanyagaininfinancialchaoticmanagementquagmire.Thispaperintroducesthecompany'saccountingbusinessprocessreengineeringbackgroundandsignificance,whilethecompany'saccountingbasicsofbusinessprocessreengineering,andriskmanagementtheorydidreviewsummarizes;secondlydiscussesthestatusXYCompanyAccountingbusinessprocessesarediscussedwhichappeartheproblem,inadditiontothenecessityandfeasibilityofthecompany'saccountingbusinessprocessreengineeringXYdoin-depthresearch.Next,consideringtheactualcontentoftheaccountingbusinessprocesses,appearedfortheXYCompanyAccountingbusinessprocesses,accountingandIVorganizationalsystem,managementcontrolsystemproblems,makereengineeringresearchstrategy;Finally,theXYCompanyAccountingBusinessProcessReengineeringtopredicttheeffectivenessof,andrisksandtheappropriatemeansofriskcontrolstrategiesthatmayariseaftertheimplementationofaccountingandrecyclingbusinessprocessestodotheanalysis.Inthispaper,XYCompanyasaresearchobject,itsaccountingbusinessprocessreengineeringhasbeenstudiedwithregardtotryingtodevelopaccountingbusinessprocessreengineeringrelativelysoundmanagementsystem,inordertosolvethecompany'saccountingbusinessprocessesXYstageisnotconducivetotheproblemsoftheirowndevelopment,formanydomesticcompaniestodevelopprocessestoimprovethesysteminordertoimprovecorporategovernanceandefficiencytobringtheoryandpracticeofreference.Keyword:AgriculturalProducts;OnlineToOffline;ExperienceShopofDelicacyI目录摘要.......................................................................................................................................IIABSTRACT.............................................................................................................................III第一章绪论..........................................................................................................................11.1研究背景及意义..............................................................................................................11.1.1研究背景...................................................................................................................11.1.2研究意义....................................................................................................................21.2文献综述.