现在各种管理创新对传统的会计核算模式产生了巨大冲击和挑战,会计业务流程也必将适应新的形势发展,与其他业务处理流程进行整合,以满足现代企业管理的需要。本文以设计咨询行业为研究对象,以价值管理为理念,以信息技术为支撑,再造会计业务流程,提高企业综合竞争能力。一、传统会计业务流程分析(一)现状。目前,我国大型设计咨询企业的会计业务流程是基于劳动分工理论下的纵向一体化的业务流程。会计业务流程的顺序一般为:企业各部门提交原始凭证→财务部门审核原始凭证、填制记账凭证→登记 Nowadays, various management innovations have had a tremendous impact and challenge on the traditional accounting mode. Accounting business processes will also adapt to the new situation and integrate with other business processes to meet the needs of modern enterprise management. In this paper, the design and consulting industry as the research object, the concept of value management, information technology as the support, reengineering accounting business processes and improve the overall competitiveness of enterprises. First, the traditional accounting business process analysis (a) the status quo. At present, the accounting business process of large-scale design consulting firms in China is based on the vertically integrated business process under the theory of labor division. Accounting business processes in the general order: the various departments of the enterprise to submit the original voucher → financial department review the original voucher, fill in vouchers → registration