大数据时代下会计信息化的变革

Impact of Big Data Era on Accounting Information

大数据背景下,信息技术正在改变着会计这一职业的传统内涵,并重新定义会计的工作内容。在秉承传统会计的基础上,除了提供原有形式的经济信息,会计的外延还应进一步拓展,模块式的会计业务处理方式趋向移动化、电子化的智能式会计,以实现资源整合、过程监管和价值再造。

Under the background of big data, information technology is changing the traditional connotation of aeeounting profession, and redefining the accounting work content. On the basis of adhering to the traditional aceounting, in addition to providing the original form of economie information, accounting extension should also further expand the aeeounting business processing module type intelligent electronic accounting trends and migration, in order to achieve the integration of resources, proeess supervision and value reconstruction.