对于企业来说，提高企业财务管理效率，进行财务流程优化，对提高企业竞争力
起着至关重要的作用。本文将以 A 公司为研究对象，从流程优化理论、价值链会计理
论、信息化的财务系统相关理论基础出发，采用文献梳理法、调查分析法和定性分析
定量分析相结合的研究方法，首先概括性的介绍了该企业现行的财务流程，分析了现
行的财务流程在快速发展的社会环境下，面对激烈的市场竞争时暴露出的不足和缺
陷。其次，通过对这些不足和缺陷进行分析，查找出问题产生的原因，结合企业在信
息化的背景下对现有的财务流程提出了优化方案的设计，使财务流程更适合企业的发
展战略。然后，将新设计的财务流程和企业价值链管理流程结合起来进行分析，从公
司管理层、财务部门以及后台技术保障的角度提出如何对优化方案进行保障措施
文章从流程优化的概念出发，并结合价值链会计的理论，探索财务流程在企业发
展中的重要作用。对财务流程进行优化，扩展财务管理的内容和范围，提高财务办事
效率，提升财务管理水平；通过一系列分析强调流程优化的必要性，站在公司管理层
的高度进行系统思考和战略思维，为广大员工服务，对企业管理进行有意义的变革
通过财务流程优化，带动其他流程相继优化，实现企业的价值最大化，实现企业价值
增值，对扩大市场占有率、提升企业的核心竞争力有着更加深远的意义
关键词：财务流程优化；价值链会计；信息化III
Abstract
Over the past decade, with the accelerating process of economic globalization, China&39;s
enterprises have been expanding and gradually integrating into the tide of the world
economy. To survive and develop sustainably in the fierce global competition, enterprises
must change management methods continuously and optimize the business processes to
improve the core competitiveness.
For enterprises, improving the efficiency of financial management method and
optimizing the financial process play a vital role in enhancing the competitiveness of
enterprises. This article will take A Company as the research object, starting from the
process optimization theory, the value chain accounting theory and the informational
financial management system as theoretical basis. The research methods of the paper
include documents review method, quantitative analysis and qualitative analysis combined
method, investigation and analysis method. First of all, this paper introduces the current
financial process of A company and analyzes the shortcomings of the current financial
process in the rapidly developing social environment and the fierce market competition.
Secondly, through the analysis of these shortcomings and defects, the paper finds out the
causes of the problems, and proposes an optimized scheme based on the existing financial
process combining with the informational technology, to make the financial process more
suitable for enterprise development strategy. Then, the paper combines the newly designed
financial process with the enterprise value chain management process, and puts forward
how to guarantee the optimized scheme from the view of the management team, the
administrative departments and the information technology talents.
Based on the concept of process optimization and the theory of value chain, this paper
explores the important role of financial management in an enterprise’s development.
Optimizing the financial process and expanding the content and scope of financial
management will help improve the efficiency of financial work and enhance the level of
financial management. According to the analysis of the necessity of process optimization,
the paper stands in the height of the company’s management team to make strategic
thinking and strategic adjustments to provide quality service for the staff and make
meaningful changes for the enterprise. The optimization of financial processes will
certainly help promote the optimization of other processes. Process optimization has aIV
far-reaching significance in maximizing the value of enterprises, expanding market share
and enhancing the core competitiveness of enterprises.
Key words: Financial Process Optimization; Value Chain Accounting; Information
Technology目录
致谢........I
摘要.......II
ABSTRACT..III
第 1 章 绪论.1
1.1 选题背景和研究意义 1
1.1.1 选题背景 ......1
1.1.2 研究意义 ......2
1.2 国内外研究现状评述 3
1.2.1 国外研究现状 ..3
1.2.2 国内研究现状 ..3
1.2.3 国内外研究评述 5
1.3 研究内容和框架 ....5
1.3.1 研究内容 ......5
1.3.2 研究框架 ......5
1.4 研究方法与创新点 ..6
1.4.1 研究方法 ......6
1.4.2 创新之处 ......7
第 2 章 理论基础.........8
2.1 财务流程优化理论概述 ..........8
2.1.1 流程管理理论发展 ..........8
2.1.2 流程优化理论 ..9
2.1.3 财务流程优化理论概述 .....11
2.2 价值链会计相关理论 ...........12
2.2.1 价值链理论 ...12
2.2.2 价值链和流程优化的关系 ...13
2.2.3 价值链会计理论 ...........13
2.3 信息化的财务系统概述 .........14
2.3.1 财务管理概述 .14
2.3.2 财务系统关键业务流程介绍 .152.3.3 信息化的财务系统概述 .....16
第 3 章 A 公司财务流程设置、管理现状及存在问题 ..18
3.1 A 公司概况 .......18
3.1.1 A 公司简介....18
3.1.2 A 公司财务管理的主要内容..19
3.2 A 公司现行财务流程现状 .......19
3.2.1 采购及付款流程 ...........19
3.2.2 资金预算管理流程 .........21
3.2.3 成本费用管理流程 .........21
3.3 A 公司现行财务流程存在的问题 .22
3.3.1 采购及付款流程弊端 .......22
3.3.2 资金预算管理流程弊端 .....23
3.3.3 成本费用管理流程弊端 .....24
3.4 A 公司财务流程存在缺陷原因分析 ...........25
3.4.1 采购付款流程信息化程度低 .25
3.4.2 资金管理集中化程度低 .....25
3.4.3 账务模块设置不完善 .......25
第 4 章 A
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