大数据时代下的会计创新问题研究

On Innovation in Accounting in the Age of Big Data

大数据时代下,会计信息收集上有了多方部门的录入和补充,形成了更完善的信息采集提取系统,在使用上采取建模的方式,进行数据的清洗和筛选,获得更客观的分析资料。由于录入的多维度性,也帮助会计获得信息有了更多模式。在管理会计工作中,非资金方面的企业信息补充和经营生产方面的全面性企业信息丰富了管理会计的内容,扩大了管理会计分析范围,帮助财务部门从财务会计更多转向对内的管理会计功能。

In the Age of Big Data,the collection of accounting information has been recorded and supplemented by manydepartments,which helps to form a more complete information collection and extraction system.In this system,themethod of modeling has been adopted to clean and screen data so as to obtain more objective information.Thanks to themulti-dimension of the recording,the acquiring of accounting information has more thinking patterns.In management accounting,the supplement of non-financial enterprise information and the overall managing enterprise information have improvedthe information level for management accounting,expanded the analytic range of management accounting andhelped finance departments to turn from financial accounting to internal management accounting.