河南大学 博士学位论文 基于供应链的战略管理会计业务流程再造与控制研究 姓名：张华平 申请学位级别：博士 专业：国民经济学 指导教师：魏成龙 2011-05 II 摘摘 要要 人类社会进入 21 世纪后，企业的经营管理环境发生了翻天覆地的变化，企业与企 业之间的竞争已经被供应链与供应链之间的竞争所取代。在这种背景下，供应链企业之 间需要整合会计信息资源，实现战略管理会计的共享。但当前的会计信息系统仅仅关注 企业内部会计信息之间的共享，没有将会计信息共享延伸到整个供应链进行讨论，在提 供战略管理决策支持方面存在着先天不足。基于这种现状，本文以业务流程再造理论为 基础， 对企业内部的会计业务流程再造与控制以及供应链企业之间的会计业务流程再造 与控制问题进行了探讨。 论文首先从战略管理会计、会计业务流程再造、会计信息系统和会计业务流程控制 四个方面对当前的相关研究进行了回顾与评述；其次以制度经济学、会计学和组织协同 等理论为基础对供应链企业之间会计业务流程再造与控制的制度内涵、 会计信息产权以 及会计业务流程再造的路径等问题进行了理论分析；再次，对企业内部会计业务流程再 造与控制以及供应链企业之间的会计业务流程再造与控制进行了分析， 提出了会计业务 流程再造与控制的相关模型；最后，论文还探讨了供应链企业之间会计业务流程再造与 控制的绩效评价问题。 供应链企业的战略管理会计业务流程再造与控制是一个相对较新的研究课题， 通过 本文的研究，可以得到如下结论： （1）供应链的战略管理会计业务流程再造与控制首先 是来说是一种制度安排， 包括企业内部会计业务流程再造与控制和供应链企业之间的战 略管理会计业务流程再造与控制两个方面的制度安排。 （2）对现有会计业务流程进行再 造并非一蹴而就的事情，需要综合考虑会计业务流程再造的各方面因素，会计业务流程 再造应遵循两阶段的观点， 即第一阶段重点构造基于价值法的会计业务流程； 第二阶段， 在总结前一阶段运行成果的基础上，实施价值法与事项法并行的会计业务流程。 （3）传 统会计思维模式的存在使得供应链会计信息共享存在着巨大的转换成本、运行成本等， 阻碍着供应链企业的供应链会计业务流程再造。 要顺利推进供应链企业之间的供应链会 计业务流程再造就必须减少该项转换所带来的转换成本和运行成本。为达到上述目的， 首先应当进行组织再造，成立供应链企业间的会计协调委员会，颁布统一的会计数据标 III 准，建立供应链企业之间的中央数据库，减少不同企业之间的会计信息转换成本和运行 成本，协调不同之间的会计信息共享问题，而供应链企业之间的供应链会计业务流程再 造应当采取温和的方式，而不是采用激进的策略。与此同时，还应当从组织、绩效考核 等方面着手建立相关的流程控制制度。 论文的主要贡献包括： （1）尝试着结合战略管理会计与会计信息系统两个方面的理 念，对供应链会计业务流程再造与控制进行了研究。 （2）将会计业务流程再造理论运用 于供应链企业的会计业务流程，分析如何优化供应链企业之间的会计业务流程，如何解 决再造后的会计信息产权问题，并提出了会计业务流程再造与控制的基本框架，研究结 果可以运用于大中型企业战略管理会计信息系统的构建过程中。 关键词：关键词：战略管理会计，供应链，业务流程再造，流程控制 IV ABSTRACT Since human society entered the 21st century, the enterprise management environment has undergone earth-shaking changes. The competition among enterprises has been replaced by the competition among supply chains. Under the environment, the enterprises need to integrate accounting information resources and realize the sharing of strategic management accounting among supply chains. But the current accounting information system focuses only on enterprises internal accounting information sharing, not extended to the whole supply chain. It cant service for strategic management decision. Based on the present situation, this article discussed the reengineering and control of the enterprises internal accounting process reengineering and the reengineering and control between supply chain enterprises. Firstly, this article reviewed the relevant literature about the strategic management accounting, accounting process reengineering, accounting information system and accounting process control. Secondly, it analyzed the system connotation, accounting information property and accounting process reengineering path of business process reengineering among supply chain enterprises. Then, it put forward the thoughts of accounting process reengineering of single enterprise and accounting process reengineering among supply chain enterprises. Finally, this paper discussed the performance evaluation problem of accounting process reengineering among the supply chain enterprises. Strategic management accounting process reengineering and control of supply chain enterprises is a relatively new research subject. After the study, we can get a conclusion that: (1) Strategic management accounting process reengineering and control of supply chain enterprises is a kind of institutional arrangements, including the internal accounting process reengineering and control and strategic V management accounting process reengineering and control among supply chain enterprises. (2) Reengineering the existing accounting process is not achieved immediately. After taking into account all factors, accounting process reengineering should follow the two-stage view. The first stage is building the value accounting process. Meanwhile, some enterprises build events accounting process. The second stage, based on the conclusion of the first stage operation, enterprises can build the value accounting process and the events accounting process in parallel. (3) The existing traditional accounting thinking mode makes accounting information sharing among supply chain have a huge conversion cost and operation cost. It hinders the supply chain enterprise accounting process reengineering. To smoothly develop accounting process reengineering, it must reduce the conversion cost and operation cost. For this purpose, it should establish the accounting coordination commission of supply chain enterprises, release the uniform accounting data standard, reduce the accounting information conversion cost and operation cost, and coordinate different accounting information sharing problems. And the accounting process reengineering should take the softer approach, rather than the radical strategy. Meanwhile, it should establish related process control institution from the angle of organization, performance appraisal. The major contributions of this article include: (1) this article initiated a new research field of strategic management accounting and accounting information system, namely supply chain accounting business process reengineering and control. (2) this