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With the rapid development of the world economy in the new situation , the modern enterprise management change has become overwhelming and unprecedented development , in order to conform to the world trend , China's enterprises also have to accelerate the pace of progress , from the technical , institutional , and overall corporate performance has made comprehensive reform and improvement . , Play a huge role in the enterprise management accounting is necessary to make a change , to overcome the flaws in its traditional mode , in order to more effectively provide a report to the users within a wide range of the main financial results and financial information on the status , in order to facilitate the evaluation of the main management authorities fulfill their fiduciary responsibility and economic decision-making . Accounting information provided by the current accounting information system is increasingly unable to meet the real-time and diverse needs of the economic development of accounting reports , the reason is mainly the following aspects : first , within the system of convergence , poor coordination ; first accounting software versatility , the low degree of integration ; third, the openness of information , \To change this situation , we believe that only the combination of theory and methods of ERP systems and Business Process Reengineering accounting business process reengineering . This article is based on the background by means of decision usefulness concept and its integration with the concept of fiduciary duties , the allocation of resources as well as management control analysis , and on this basis, summed up the investigation of \dimensions , in order to explore the theoretical basis of the accounting business processes of the enterprise ERP system to provide a theoretical basis and method reference for Chinese enterprises accounting business process reengineering .
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