谈利用会计业务流程再造实现财务报告目标相融合

我国新准则中提出的财务报告目标实现了与国际会计准则中目标的趋同,兼顾了受托责任观和决策有用观,体现了两种目标相融合的特点。但是,受传统会计工作的影响,我国会计工作要实现两种目标真正的融合还存在一定的障碍。文章提出,企业可以通过利用ERP系统进行会计业务流程再造,通过事件驱动、系统自动收集、时事报告等手段,改变会计信息的处理、采集和输出方式,提高会计信息质量,克服目标融合中出现的障碍,最终达到受托责任观和决策有用观同时体现,两种财务报告目标相融合的目的。

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

China＇s new standards of financial reporting objectives to achieve convergence with the In- ternational Accounting Standards target, taking into account the concept of fiduciary responsibility and decision--usefulness view , reflects the two goals of integration features. However, due to the impact of the traditional accounting work, China＇s accounting work to achieve real integration of the two goals there are some obstacles. The article suggested that companies can use the ERP system accounting busi- ness process reengineering, event--driven, the system automatically collects, current affairs reports and other means, to change the accounting information processing, capture and output to improve the quality of accounting information, to overcome the target fusion obstacles, and ultimately to the concept of fidu- ciary responsibili