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会计业务流程重组需要会计信息及时准确地反映企业的财务信息以更好地为管理决策服务。但是传统的业务流程存在很多缺陷,包括数据录入重复、滞后,数据缺乏共享性,无法满足管理决策的需要等,不适应当前企业的发展。因此新的会计业务流程需要从数据输入、数据处理和数据输出等方面进行改革,建立系统完善的会计业务流程,加强监督控制,更好地为企业经营管理决策服务。
Accounting business process reorganization requires accounting information timely and accurately reflect the financial information of enterprises to better serve the management decision-making. However, the traditional business process has many shortcomings, including the repetition of data entry, lag, lack of data sharing, and the inability to meet the needs of management decision-making, which are not suitable for the development of current enterprises. Therefore, the new accounting business processes need to be reformed from the aspects of data input, data processing and data output to establish a well-established accounting business process, strengthen supervision and control, and better serve decision-making of business management.