摘要:在业务流程重构和信息技术的冲击下，基于乔利.帕的会计基础理论发展起来的传统财务会计流程对于网络时代的财务会计流程已经不再适应的实际情况。加强财务管理信息化建设，其优势在于利用网络信息技术，清除各个“信息孤岛”，达到财务集成式管理的目标。要达到这个目标，必须对传统财务会计流程进行优化。因此，必须深入总结传统财务会计流程的弊端，用流程再造的思想指导企业进行财务会计流程优化。优化的财务会计业务流程不是传统会计业务流程的模拟系统，而是基于现代信息技术，适应目前经济、技术和社会环境的崭新系统，实现了真正意义上的数据共享。即基于原始数据，对它进行标准编码等一系列的简单加工，使之形成源数据，从而满足企业外部和内部所有信息使用者的需求，完成真正意义上的财务数据同出一源，实现共享。

关键词 业务流程；财务会计；优化

Abstract:　The impact of business process reengineering and information technology, the traditional financial accounting processes Jolly Pa-based accounting basic theory developed financial and accounting processes for the Internet age is no longer adapted to the actual situation. Strengthen financial management and information technology, its advantage lies in the use of network information technology, clear the various "islands of information", to achieve the goal of integrated financial management. To achieve this goal, traditional financial accounting processes must be reconstructed. Therefore, it is necessary to in-depth summary of the drawbacks of traditional financial accounting processes, financial accounting process reengineering process reengineering ideological guidance. Reconstruction of Financial Accounting business processes instead of the traditional accounting business process simulation system, but on the basis of modern information technology to adapt to the new system of economic, technological and social environment, to achieve a true sense of the data sharing. Based on the original data, it is standard coding a series of simple processing, so that the formation of source data, so as to meet the information needs of the users of the corporate external and internal, to complete the true sense of the financial data from the same source, shared . Financial Accounting Process Reengineering generally includes three components: The first is the diagnosis and analysis of business processes, its purpose is to analyze current business processes found in which the drawbacks and diagnosis; followed by the business process re-design, based on the results of previous diagnostic analysis and re-design the current process; Finally, the implementation of business process reengineering, this phase is to implement the redesign process to marketing management.

Keywords  business processes  financial accounting  optimize