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随着市场经济的发展和全球经济一体化进程的加剧,我国企业的运作模式发生了巨大变化。处于激烈的市场竞争中的企业,所需要的信息不再仅局限于企业内部,也包含对外部市场环境、尤其是能够影响企业决策的宏观经济政策的数据信息。企业所需要的会计业务流程也较之以往有很大不同。企业的会计业务流程亟需再造。基于此,笔者试对企业会计业务流程再造进行探讨,希望有助于我国企业的未来发展。
With the development of the market economy and the intensification of the global economic integration process, great changes have taken place in the mode of operation of our enterprises. The enterprises in the fierce market competition need not only confined to the internal information but also the data information about the external market environment, especially the macroeconomic policies that can affect the decision-making of enterprises. Accounting business processes required by the business is also much different than in the past. Business accounting business processes need to be rebuilt. Based on this, the author tries to discuss the reengineering of business accounting business, hoping to help the future development of Chinese business.