The optimization of enterprise financial accounting process must be carried out on the basis of enterprise process reengineering. It is the core idea of financial accounting process optimization to restructure and optimize enterprise resources and form a strong foundation for enterprises to optimize financial accounting process through enterprise process reengineering. The following is a model essay on financial accounting process optimization under 20 17 accounting informatization, which I shared with you by J.L.

With the progress of society, information technology has been fully developed and promoted the change of economic environment, which also brought about the change of enterprise management mode. As an important part of enterprise management, financial accounting is also facing the situation of transformation to adapt to the new information environment under the impact of the information age. In particular, how to realize financial accounting activities to meet the needs of enterprise development through the optimization of enterprise financial accounting processes has become an important topic of modern enterprise financial reform. This paper analyzes this problem and puts forward the related optimization scheme.

Keywords: accounting information; Financial accounting; Optimal treatment

The rapid development of information technology in modern society not only promotes social and economic development, but also challenges the original business model of enterprises. Facing the great influence of the information age on the development of enterprises, the accounting department of enterprises must constantly change the process mode to meet the requirements of the information technology age for the optimization of accounting workflow. This is not only related to the reform of accounting process, but also related to the progress of enterprise management model. The accounting department is an important part of an enterprise and the foundation of its survival and development. The optimization of financial accounting process under the condition of accounting informatization should be paid enough attention.

First, the role of financial accounting processes in enterprises

In the business activities of enterprises, the financial accounting process is mainly reflected in two remarkable features. On the one hand, the financial accounting process is based on the customers the enterprise faces, and the customers are the orientation of the daily operation of the enterprise. On the other hand, taking the enterprise as the main body, in all activities within the enterprise, through the contact and cooperation with various departments, the information and data generated in each process are collected, studied and analyzed from the aspects of business, accounting and finance, and enterprise management, and the conclusions are fed back to the enterprise management, providing strong data support for the enterprise management to conduct efficient management and decision-making. This shows that the financial accounting process plays an important role in enterprise management.

Second, the defects of traditional financial accounting process analysis

(A) the various stages of the relevant process lack of contact. In the process of optimizing financial accounting process, financial personnel have completed the transformation from manual bookkeeping to semi-manual bookkeeping, and from independent bookkeeping in a certain order to independent subsystem bookkeeping. Using modern information technology to optimize the financial accounting process has improved the work efficiency to a certain extent, but the links between subsystems are still not close enough to truly share resources and information, and further optimization of the financial accounting process has not yet been realized.

(B) the lack of a comprehensive and accurate reflection of the operating conditions of enterprises. The optimization of financial accounting process is mainly to improve the collection and scientific analysis of relevant information and data of enterprises, and put forward ideas and suggestions that are beneficial to the future development of enterprises. However, due to the limitation of internal system and scientific and technological conditions in some enterprises, financial accounting can't collect relevant information comprehensively, which leads to incomplete and inaccurate analysis of information data in the later period, which can't truly and effectively reflect the operating conditions of enterprises, and seriously affects the role of financial accounting processes in helping enterprises develop.

(C) there is a lag in accounting information. The optimization of financial accounting process also lies in the synchronization of accounting and business, so as to effectively grasp the trend of enterprise capital flow and logistics information and truly and effectively reflect the operating conditions of enterprises. However, due to the limitation of scientific and technological conditions, many enterprises can not meet this requirement, which makes financial accounting lag behind the occurrence of enterprise business for a long time, forming the lag of enterprise accounting information, and accounting information can only be used after continuous processing, which leads to financial accounting can not provide timely and accurate analysis of enterprise operating conditions for enterprise decision makers, thus misleading enterprise decision-making.

(d) Lack of connection between information. The traditional accounting process is only responsible for the collection of information about going concern of enterprises, but not for the collection and feedback of relevant information about enterprises. This makes some information unable to communicate and contact effectively, and exists independently of the operation of the enterprise. This has also caused the lack of comprehensiveness in the process of transmission, integration and analysis of relevant information, and lost the significance of comprehensively reflecting the business conditions of enterprises.

Third, the core concept of financial accounting process optimization, business process reengineering

The optimization of enterprise financial accounting process must be carried out on the basis of enterprise process reengineering. It is the core idea of financial accounting process optimization to restructure and optimize enterprise resources and form a strong foundation for enterprises to optimize financial accounting process through enterprise process reengineering. Business process reengineering mainly includes the following aspects:

(A) the analysis stage of enterprise process. The work at this stage is to find out the existing problems through the analysis and judgment of the original working methods of the enterprise. As the first stage of BPR, the analysis stage laid a solid foundation for the related work in the later stage of BPR.

(2) The redesign stage of enterprise process. In view of the problems found in the enterprise operation in the analysis stage, the task of this stage is to put forward improvement and perfection plans for these problems. In this stage of work, it should be noted that business process reengineering is not mechanical and cannot be adjusted, but flexible. We need to introduce advanced management concepts and methods according to the characteristics of enterprises, realize the perfect combination of technology and process design, and enhance the market competitiveness of enterprises through business process reengineering.

(3) The implementation stage of business process reengineering. Through the work of the first two stages, in the specific implementation stage, the analysis results and redesigned schemes will be implemented in a general and concrete way to complete the reengineering of enterprise processes. The work at this stage will have an impact on the structure, personnel and positions of enterprise groups, so enterprises must be particularly cautious in this stage of work to avoid adverse effects on the stability of enterprises due to improper implementation.

Fourthly, the optimization of financial accounting process based on accounting informatization.

(A) to develop a unified financial data standards. To realize the optimization of financial accounting process based on accounting informatization, we must first complete the standardized setting of financial data. This is an important link of enterprise financial accounting process optimization. Through this standard, the source data of standard coding can be shared for enterprises, and the correctness and rationality of relevant data information collection in enterprise financial work can be ensured. At the same time, it can also reduce the related workload, improve work efficiency, and optimize the financial accounting process at the initial stage.

(2) Simplify the accounting process. In order to optimize the financial accounting process and improve work efficiency, it is necessary to simplify unnecessary steps in the work, thus reducing the repeated processing of data. This work can use electronic information technology to realize the direct input of relevant data, and finally generate the corresponding table on the public platform.

(3) Break the traditional accounting process. In order to realize the effective optimization of financial accounting process, we must break the traditional accounting process, divide accounting data and information into different items according to different motives, and then design a process program model corresponding to each item. When decision makers need some information, they should drive them according to different events. Process? Processing procedures, so as to get the corresponding information, so as to solve the problem that financial work and enterprise business are independent of each other and lack of effective connection.

References:

[1] Qiu. Discussion on the Optimization of Financial Accounting Process Based on Accounting Informatization [J]. Finance and Economics (Academic Edition), 2013,23:182-183.

[2] Zhao. Discussion on the optimization of financial accounting process under accounting informatization [J]. Shopping mall modernization, 20 13,18:168-169.

[3] Du Junhai. On the Optimization of Financial Accounting Process under Accounting Informatization [J]. Today's Fortune (Financial Development and Supervision), 201,12:89.

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