xy公司會計業務流程再造研究(已修改)

　

【正文】 I / 45工 程 碩 士 學 位 論 文XY 公司會計業務流程再造研究作 者 姓 名工 程 領 域校 內 指 導 教 師校 外 指 導 教 師所 在 學 院論 文 提 交 日 期II / 45摘 要伴隨著全球經濟自由化以及信息化的不斷向前發展，眾多公司在金融方面的壓力劇增。此外，市場競爭趨向白熱化，都令眾多公司務必針對市場需求的變幻莫測、市場環境以及競爭勢頭進行及時的調整，如何脫離困境，是擺在眾多公司面前的棘手問題。因此，一些公司嘗試借助于降低成本、減少開支的等手段來增加收益水平，以增強其競爭優勢。但是實踐顯示，在傳統按職責來分工的制度背景之下，成本管理所起到的作用十分有限，不僅無法獲得長期顯著的成效，甚至還將會對公司的發展潛力造成一定的影響。在經濟全球化局勢迅猛發展的時代背景下，公司怎樣在經濟浪潮中，能夠始終迎難而上，增強公司綜合競爭實力，是國內眾多公司需要面對的現實問題。公司會計業務流程再造的基礎理論，于上個世紀九十年代在美國產生，經歷了二十多年的不斷發展，管理領域對于會計業務流程再造的相關研究，依舊保持十足的熱度，此外，眾多失敗的教訓，也引起了一系列的強烈爭議。由于公司會計業務流程再造工作，是相對來說比較復雜的一項工程，在其實施過程中，以及實施之后，都會令公司的會計流程體系出現根本性的轉變，由此成為公司發展中的轉折點。一個成功的會計業務流程再造體系，能夠令公司煥然一新，成為公司順利完成戰略轉型以及飛躍式發展的有效動力，但是如果再造失敗，不但會為公司資源造成巨大的損失，還會令公司再度陷入財務管理混亂的泥潭。本文的內容中，先是介紹了公司會計業務流程再造的研究背景和相關的意義，此外，對公司會計業務流程再造方面的理論知識及風險管理做了論述；其次論述了 XY公司會計業務流程的現狀，探討了其中出現的問題，此外對 XY 公司會計業務流程再造的必要性及可行性做了深入的研究。接下來綜合考慮會計業務流程的實際內容，針對 XY 公司會計業務處理流程、核算與組織體系、管理控制體系出現過的問題，做出流程再造策略的研究；最后，對 XY 公司會計業務流程再造的成效做出預測，并對會計業務流程再造策略實施之后的可能出現風險和相應風險控制的手段做了分析。 本文以 XY 公司做為研究對象，對其會計業務流程再造進行了研究，試圖制定關于會計業務流程再造相對完善的管理體系，以便于解決現階段 XY 公司會計業務流程中不利于自身發展的問題，為國內眾多公司制定完善的流程體系，以改善公司管理與效益帶來理論及實踐上的參考。關鍵詞：會計流程；流程再造；會計業務III / 45AbstractWith economic liberalization and rapid development of information technology, financial pressures faced by various panies increasingly huge. In addition, intense petition in the market trend, many panies have made sure to make timely adjustments for the vagaries of the market environment and petitive momentum in market demand, how out of the woods, is placed in front of many panies thorny problem. Thus, by means of some panies try to reduce costs and expenses and other means to increase the ine level, to enhance their petitive advantage. But practice shows that under the traditional system to the background by the division of responsibilities, cost management plays a very limited role, not only can not get longterm significant results, and even a certain impact will be the pany39。s development potential. Under the background of economic globalization, the rapid development of the situation, how the pany in the economic tide, can always be difficulties, and enhance the pany39。s overall petitive strength, is reality many domestic panies need to face.Basic theory of corporate accounting business process reengineering, in the niies in the United States to produce, has experienced 20 years of continuous development, management accounting research for business process reengineering, still remain in full heat, in addition, a number of failures, but also caused a series of intense controversy. Due to the pany39。s accounting business process reengineering work is relatively plex a project, in the course of its implementation, as well as after the implementation, the pany will make a fundamental change in the accounting process system appeared, which became a turning point in the pany39。s development . A successful accounting business process reengineering system, to make the pany a new look, an effective power pany successfully pleted the strategic transformation and leaps and bounds, but if recycling fails, it will not only result in huge losses for the pany39。s resources, but also make the pany again in financial chaotic management quagmire.This paper introduces the pany39。s accounting business process reengineering background and significance, while the pany39。s accounting basics of business process reengineering, and risk management theory did review summarizes。 secondly discusses the status XY Company Accounting business processes are discussed which appear the problem, in addition to the necessity and feasibility of the pany39。s accounting business process reengineering XY do indepth research. Next, considering the actual content of the accounting business processes, appeared for the XY Company Accounting business processes, accounting and IV / 45anizational system, management control system problems, make reengineering research strategy。 Finally, the XY Company Accounting Business Process Reengineering to predict the effectiveness of, and risks and the appropriate means of risk control strategies that may arise after the implementation of accounting and recycling business processes to do the analysis.In this paper, XY Company as a research object, its accounting business process reengineering has been studied with regard to trying to develop accounting business process reengineering relatively sound management system, in order to solve the pany39。s accounting business processes XY stage is not conducive to the problems of their own development, for many domestic panies to develop processes to improve the system in order to improve corporate governance and efficiency to bring theory and practice of reference.Keyword: Agricultural Products。 Online To Offline。 Experience Shop of Delicacy I / 45目 錄摘 要 ........................................................................................................................................IIABSTRACT..............................................................................................................................III第一章 緒 論...........................................................................................................................1 研究背景及意義 ..............................................................................................................1 研究背景....................................................................................................................1 研究意義.....................................................................................................................2 文獻綜述 ..........................................................................................................................2 業務流程再造的含義和研究現狀.............................................................................2 會計業務流程再造實踐的發展狀況..............................................