【摘要】 分析传统会计控制提供信息滞后性的缺陷,提出建立ERP环境下实时会计控制的设想:借鉴企业流程再造的思想,以ERP建立的实时信息平台为基础,配合再造会计业务流程实现实时会计控制。同时根据需求导向、财务业务协同和成本效益3个会计业务流程再造的原则,描述了再造之后ERP环境下的会计业务流程。更多还原

【Abstract】 This article analyzes defects of information lag control of traditional accounting,put forward an assumption of real-time accounting control under ERP environment. Taking the business process reengineering for reference,the real-time information platform ERP was established. The real-time control of accounting is achieved with the cooperation of the accounting business process reengineering. At the same time,the paper describes the reengineering under ERP accounting business process according to the three principles including demand orientation,the financial business collaboration and cost-effectiveness.更多还原