I
摘 要
企业再造理论是 20 世纪后 20 年最重要的管理理论创新之一。1993 年，哈默
教授等著的《再造企业--工商管理革命宣言》中认为，企业再造是“为了在衡量绩
效的关键指标上取得显著改善，从根本上重新思考、彻底改变业务流程”。在企业
再造中，财务流程再造具有十分重要的地位。所谓财务流程再造，是对财务管理
过程和财务决策体制进行重塑，以提高财务运作效率。企业财务流程再造对于提
高企业的运作效率、建立和完善现代企业制度具有十分显著的现实意义

本文的研究的目的主要分为两个方面：首先，建立一个对 F 通信公司的具体
分析基础数据，对该公司的财务流程进行现状分析找出缺陷。然后再将该公司的
财务流程放到企业的价值链中进行重复分析。最后在信息平台的支持下建立一套
科学的对企业能有效控制的企业财务流程

鉴于此， 本文将通过六章内容分为五大部分对财务流程再造进行研究。第一
部分是序论，讲述了此文主要的选题意义、论文的相关内容结构以及方法。第二
部分主要通过文献综述来对财务流程的理论和应用进行详细阐述。第三部分主要
是对第三章和第四章的主要观点进行阐述，其中的内容是全文研究的核心。第三
章先是陈述了F通信公司主要的财务流程和企业在财务进行管理中所出现的问题，
然后是具体分析这些问题。第四章主要阐述的是 F 公司对财务流程再造的目标和
管理的原则，以及其在管理过程中出现的问题、实施的步骤和实施方法进而为 F
通信公司设计出一套科学的财务流程再造计划。第五部分针对财务管理再造所出
现的结果给予评估。第六部分也是最后一部分是为如何给 F 通讯公司建立起一整
套的财务流程再造做一些保障性的东西，同时也找到相关科学理论对 F 通讯公司
财务流程再造提供依据

财务流程再造在财务管理体系中是一个不热门但是却具备前瞻性的话题。我
们将通过一个全新的角度将财务管理体系放置于价值链中进行分析、观察和研究

进而为财务管理的研究找到一个新的论点，同时也给企业的财务流程再造找到新
的途径

关键词：F 通信公司 财务管理 财务流程再造 业务流程再造II
Abstract
Reengineering theory is one of the most important innovation management theory
after 20 years of the 20th century . In 1993, Professor Hamer waiting for the recycling
business - Business Administration revolution Declaration that business reengineering
in order to achieve significant improvements in key indicators to measure performance ,
rethink fundamentally revolutionize business processes . In reengineering , the
financial process reengineering has a very important position. The so-called financial
process reengineering is the financial management process and financial
decision-making system remodel to improve the efficiency of financial operations .
Enterprise Financial Process Reengineering for improving the operational efficiency of
enterprises, establish and improve the modern enterprise system has very significant
practical significance.
The purpose of the study of this paper is divided into two areas: First, create a
detailed analysis of data on F Communications, Inc. , the company 's financial situation
analysis processes to identify defects. Then the company 's financial processes into
enterprise value chain for repeat analysis . Finally, the establishment of a scientific
enterprise can effectively control the flow of corporate financial information platform in
support of the next .
In view of this , the paper will be divided into six chapters five through most of the
financial process reengineering research. The first part is an introduction, describes the
background and significance of this paper , the structure of the content of the paper , the
research aims and methods . The second part is to elaborate on the theory and
application of financial management processes through the literature review. The third
part contains chapters III and IV , the whole thesis of the core. The third chapter a brief
presentation and analysis of the financial management processes and financial
management company F communications issues that arise . The fourth chapter discusses
the main issues the objectives and principles of financial management company F
communications process reengineering and on the general idea , and after
implementation of the method steps further to F Communications Inc. to design a
scientific financial management processes and recycling programs . The fifth part is the
result of an assessment of financial management and recycling analysis . The sixth part
is to establish a set of measures on F Communications Company's financial