供应链管理视角下的财务流程优化研究-会计学专业论文.docxVIP

摘 要 摘 要 现代企业的竞争已经不是单个企业间的竞争,而是供应链之间的竞争。这也就是说, 如今的市场竞争已经由传统的企业与企业之间的竞争迈向了企业资源共同体之间的竞 争。这一现象已逐渐地被越来越多的企业所认同。供应链管理下的财务流程优化，既可 以使企业的整体系统和资金得到全面的升级、更新，有效地把管理、财务和业务进行全 方位的集成。为了能够适应新的世界竞争环境,企业应该摒弃已成惯例的运营模式和工作 方法,以工作流程为中心,重新设计企业的经营、管理及运营方式。 在这一背景下,针对传统财务业务流程存在的若干问题，本论文在研究了业务流程再 造理论、财务流程再造理论和供应链理论的基础上，提出了重构财务业务流程的设想和 具体流程的优化设计方案，并以 A 公司为例，在供应链基础上对采购、库存管理、成本 核算、审批程序等具体环节设计财务流程优化方案并研究补充的流程优化措施，并且在 方案实施过程中由于企业自身的局限性和系统内在的弊端可能造成的阻碍进行分析并 提供对策支持。供应链管理视角下的财务流程优化设计具有一定的现实指导意义，运用 了供应链管理的财务流程优化可以使企业的管理、人力、组织、业务进行全方位的整合， 形成动态性企业，对于改善企业管理、提高运营的稳定性、增强竞争力，实现财务信息 和业务信息的集成起到了某种程度上积极的效果，从而实现了财务和业务的一体化，更 全面地满足了管理需要及提高会计信息与管理决策的相关性。 关键词 流程再造 供应链管理 财务流程优化 方案设计 I Abstract Abstract Modern enterprise competition is not competition between individual enterprises, but the competition between supply chains. Todays market competition has turned to enterprise resource competition between the competing traditional enterprise and between enterprises. This phenomenon has gradually been accepted by more and more enterprises. Financial process optimization guided by supply chain management makes both the overall system and the enterprise funds fully upgraded and carries out a full range of integrated services. To be able to adapt to the new world of competitive environment, companies must abandon the business model and methods of work which has become a practice to workflow-centric redesign business operations, management and the way they operate. In this context, which a number of issues in traditional financial business processes existed, this paper studied the business process reengineering, financial process reengineering theory and supply chain theory, put forward the idea of reconstruction of financial business processes optimization design. Company A, for example, on the basis of the supply chain for procurement, inventory management, costing, approval procedures and other specific aspects of the financial process optimization and design research process optimization measures supplement. In the imple