利用BPR再造财务会计流程

信息时代和网络经济的来临 ,基于几百年前的传统会计理论发展起来的传统财务会计流程已经难以满足管理的需要 ,必须重新构建。利用BPR再造理论及方法改造传统财务会计流程 ,基于业务事件形成数据仓库 ,并将实时信息处理嵌于业务过程处理中 ,以建立财务业务一体化的信息处理流程 ,实时反映经济活动。

The Reconstruction of Finance Accounting Procedurs With BPR

At the approach of the new economy and information times, the tradtitional accounting theory, which existed for hundreds years, cannot satisfy the requirement of modern management, and should be reconstructed. The idea of utilizing BPR to reconstruct the theory and methodology of the procedurre of traditional finance accoumting is based on the database formed by business activities happened. After such reconstruction, a configured procedure of information processing, which can reflect the economy activities, will be formed, because the real-time information processing is insert in the procedure of business processing.