摘要 : Improving organizational performance can be achieved through business process redesign (BPR). When it comes to modern work practices, organizations must often redesign their processes to keep up. This is where enterprise software ... 展开 Improving organizational performance can be achieved through business process redesign (BPR). When it comes to modern work practices, organizations must often redesign their processes to keep up. This is where enterprise software comes in, offering a common data infrastructure that enables different parts of the organization to access all necessary financial data. The architecture of network accounting business process is divided into three layers. The core layer lies in the enterprise LAN that it can integrate six business processes information into one unity of financial information and non-financial information, including purchasing, inventory, production, sales, finance and customer service, and it can generate flexibly a variety of accounting statements to meet fully the information users’ demands by providing more complete and more valuable related information. The second layer lies in Intranet among enterprises based on the core layer that it can support the link of business processes and the inter-sharing of information among node enterprises of SCM and other external enterprises. The third layer lies in Internet based on the second layer that it can fit society, enterprise and individual together, the specific lays the solid foundation of business collaboration, remote management, online management and centralized management. The operating mechanisms of the network accounting business processes are as follows. When the business event occurs, the probe can get the event information in real-time and the result is stored in the database. Meanwhile, the drive controller can control the business events in real-time by gaining control criteria and standards from database. In case the standard is exceeded, the event is not allowed to occur. Enterprise’ business staff or external personnel can output automatically the required results through report tools if they had the reading authority. Supported the information system and optimizing processes, the managers can directly use the business event information, criteria and standards to control, guide, regulate and restrict management and operation in real-time, improving operation efficiency and effect. The enterprise can share the accounting information with node enterprises of SCM to bring about JIT that improve the core competitiveness of enterprise. This helps them to function more efficiently, cut costs, enhance customer service, and minimize the risk of human errors. Justifying projects has become increasingly crucial as information systems become more expensive and vital to organizations. IT can pursue two distinct goals: lowering operating costs or improving productivity, based on the difference between operational effectiveness and strategic positioning. 收起