随着企业生产规模的不断扩大,经济业务的不断增多,会计电算化随之被广泛应用于会计工作中,对于提高会计工作效率起到了积极作用。然而,由于会计电算化仍然照搬手工会计流程,致使其存在信息及时性、相关性和共享性不足的缺陷,阻碍了企业财务信息化水平的实质性提高。所以,对企业会计流程进行再造突显其必要性。本文对会计流程再造的意义及其在企业财务信息化中的应用进行探讨。一、会计流程再造的意义企业财务信息化环境下的会计流程再造是指以网络信息技术为技术支撑,根据用户需求对原有的会计信息处理流 With the continuous expansion of the scale of production and the continuous increase of economic business, accounting computerization has been widely used in accounting work, which has played a positive role in improving the efficiency of accounting work. However, due to the fact that accounting computerization still copies the manual accounting process, the shortcoming of its existence of information timelyness, relevance and sharing is hindering the substantive improvement of the enterprise’s financial informationization level. Therefore, the reconstruction of corporate accounting process to highlight the need. This article discusses the significance of accounting process reengineering and its application in enterprise financial informationization. First, the significance of the accounting process reengineering Financial accounting process under the environment of enterprise financial reengineering refers to the network information technology as a technical support, according to user needs for the original accounting information processing flow