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1、1Accounting information on the financial accounting process optimization underAbstract: The information age has changed the business environment and needs of the users of accounting information, accounting for a severe financial challenges. Companies should be business process reengineering (BPR con
2、cept as a guide, with the favorable opportunity of accounting information for existing accounting business process re-engineering, new business processes to make accounting to provide better decision-making and useful accounting information. Keywords: accounting process, process reengineering, accou
3、nting, information technology Internet age, information technology is widely and deeply in the enterprise can be applied, it revolutionized the business model and management thinking, so that social and economic development into the information age. The information age of the CFO should be mastered
4、advanced IT theory and deep understanding of the IT environment, based on the master process reengineering 2methods and tools to think about optimizing or restructuring the accounting process to develop an integrated financial services strategy to develop real-time control strategy to ensure maximum
5、 financial information is true, correct and effective. First, the positioning of financial accounting processes According to Davenport on the process of definition, there are two important features: First, for customers, including internal and external to the organizations customers, and second, cro
6、ss-functional departments, branches or sub-units of existing boundaries. Companies in the business process of the actual process can often be divided into three categories: business processes, financial accounting processes and management processes. Companies operating in the course of a series of b
7、usiness processes, resulting in a lot of business information; financial and accounting processes to access this information , after processing, the information available to management processes, 3management processes using the information provided accounting process management activities, the busin
8、ess process planning, control and evaluation of financial accounting process design, data collection efficiency, accuracy and processing effectiveness of management activities directly affect the quality and business efficiency. Second, traditional financial accounting process defect analysis First,
9、 the traditional financial accounting processes, the theoretical basis behind the traditional financial accounting process is based on the division of labor under an order of the business processes must be in strict accordance with the fill in documents - the registration books - the preparation of
10、the report, the order, in accordance with from urn at the bottom - up layers of the order, can not jump, so that the various accounting sub-division with each other, lack of accounting data in real time, consistent and systematic, the accounting module as independent of each other islands . 4Second,
11、 traditional financial accounting process can not be accurately and comprehensively reflect the operating conditions when a business occurs, the traditional financial accounting system will reflect the business activities only a small part of the information as reflected in the accounting informatio
12、n, not accurate, fully reflect the business situation of enterprises, reducing the financial and accounting information, consistency, relevance and usefulness. Third, the traditional financial accounting processes do not support real-time control processes of the traditional financial accounting inf
13、ormation to reflect the flow of funds tend to lag behind in information logistics, financial and business separate from the accounting data is often not in the business after the real-time acquisition, information processing is the sort of data collection lag, posting, aggregation and reconciliation
14、, financial reports must be submitted to several back-end processing to the hands of users rather than directly available. 5Third, the financial accounting process optimization of the core concept - Business Process Reengineering (BPR Process reengineering is a management information from traditiona
15、l management to change management an integral key to its three components include the following: First, process analysis and diagnosis during the reorganization process is required before work on the original analysis and diagnosis to determine the reorganization of the scope, depth and manner. Proc
16、ess analysis and diagnosis is the companys existing processes to describe, analyze problems, and thus make a diagnosis. Second, the process re-design. In the process analysis and diagnosis based on the need to redesign or improve existing processes to rationalize. Process re-engineering is not to duplicate manual processes, but should be information technology, advanced enterprise management ideas and management methods into the process design, as far as possibl
