The Study Of Enterprises Accounting Process Reengineering Under Enterprise Resource Planning

The development of science and technology has brought significant changes to people’sproduction and life and also the word economy made spurt of progress. Science has promoted thedevelopment of tool development, so advanced tools also brought the theory of enterprise managementreform. A lot of advanced management theory was coming. On1990s Enterprise resource planning theorygave birth. The ERP system integrates information technology and advanced management thinking in oneand become a modern enterprise operation mode. ERP have became the cornerstone of enterprise surviveand develop in the information age. It plays an important role for improving business processes andimproving the core competitiveness of enterprises. ERP theory is that the whole enterprise resourceplanning. It is not only management software, but also management thinking. The corporate in China usedERP from the late1990s. Now it is showing the momentum of rapid development. The traditionalaccounting is not suited to this environment, the accounting process reengineering imperative.This paper is divided into six parts. The first part is the introduction. This chapter firstlyintroduces the research background and research significance.Then on the domestic and internationalresearch in this area makes a literature review, and makes a proper summary and evaluation. Then thepaper introduces the research method and train of thought.Finally the paper points out the innovation anddeficiency. The second part is the theory summary of related. This is the theoretical basis of this article.The third part is enterprise accounting process reengineering. It is part of the focus of this paper. Firstly Onthe necessity of accounting process reengineering analysis from the two respects of traditional accountingdefects and ERP’s inherent requirement.Then Introduction to business process classification and points out that the accounting process and business process relationship. I discussed the meaning of “the process ofaccounting" and "business process". From the concept of accounting, accounting organization andaccounting process, three aspects of accounting business process reengineering. In the accounting processreengineering I used the benchmarking method. The fourth part I used module of theory of ERP and“Event accounting theory” to analysis accounting process reengineering and summed up the module designprinciple. In The fifth part, I have analysis the application situation of ERP in our country. Points out theproblems of business process reengineering and put forward a reasonable proposal. The last part is theconclusion of this paper.The main contribution of this paper lies in this paper made a difference between" the process ofaccounting "and “business process" based from the accounting essence. I gave the definition of“accounting process reengineering”. In the accounting process reengineering I implemented ofbenchmarking method, to the module designing of ERP and “Event accounting theory” I made an analysis,Pointed out some ideas of the enterprise accounting process reengineering. I hope this article to ourcountry enterprise’s ERP implementation has certain theoretical and practical significance.