煤炭销售企业ERP系统条件下会计业务流程改造研究

Research on Reform of Accounting Business Process of Coal Sales Enterprises with ERP System

在社会信息化发展和企业智能化管理的要求下,煤炭销售企业为了适应竞争激烈的市场环境,要求财务部门为企业的经营和管理活动提供及时可靠的财务信息,以便企业迅速做出应对市场需求的决策判断。本文研究了煤炭销售企业运用ERP信息系统对会计业务流程进行重组的理念,并在ERP环境下对企业销售和采购业务的会计流程进行重组设计,实现业务互连、数据互通、信息共享的目标,满足煤炭销售企业精细化管控和一体化运营的需求。

At the request of the development of social informationization and the intelligent management of enterprise,in order to adapt to the fierce market competition,coal sales enterprises require the finance de⁃partment to provide timely and reliable financial information for their operation and management,so that en⁃terprises can make quick decisions for market demands.This article studies the concept of accounting busi⁃ness process reengineering of coal sales enterprises through ERP information system,and conducts reengineer⁃ing design for accounting processes of sales and purchases under the ERP environment to achieve the goals of business interconnection,data exchange,and information sharing and meet the needs of coal sales enter⁃prises for fine control and integrated operation.