By Using the Accounting Business Process Reengineering Achieve the Fusion of the Financial Report Goals

摘要

In our country, the new criteria presented financial reporting goal that has entrusted with the responsibility view and decision-usefulness view, it embody the characteristics of fusion of two views. But, to achieve the two views real fusion, there are some obstacles. This paper puts forward, enterprise may by this method that using ERP system undertake accountant business process reengineering, through the event-driven, the system automatically collect and current affairs report etc, to change accounting information processing, collection and output ways. Ultimate aims, we can improve the quality of accounting information, overcome obstacles appearing in the target fusion, eventually ,entrusted with the responsibility view and decision-usefulness view are both be reflected, the two financial report goals are fused.