现阶段,电力企业开始实施ERP系统来提升自己的竞争力,因此要求电力企业必须在ERP环境下对原来的会计业务流程进行重构。本文在对传统会计业务流程的缺陷进行分析的基础上,分析了电力企业ERP环境会计业务流程重构的必要性,提出了ERP环境下电力企业会计业务流程重构方案。 At this stage, power companies began to implement the ERP system to enhance their competitiveness, requiring the power companies must be in the ERP environment to reconstruct the original accounting business processes. Based on the analysis of the defects of the traditional accounting business processes, this paper analyzes the necessity of reconstructing the accounting business processes in the ERP environment of electric power enterprises, and puts forward the reconstructing plan of the accounting business processes in the electric power enterprises under the ERP environment.