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大数据时代背景下的会计信息化风险及对策 被引量:1

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摘要 大数据时代的到来促进了会计信息化的发展,有助于会计信息化成本的降低,但是也会对会计信息化造成一定的负面影响。基于此,本文从大数据与会计信息化的关系入手,阐述了大数据时代会计信息化存在的风险,并给出了相应的风险解决对策,政府部门需要完善会计信息化的相关法律法规,供应商需要重视会计信息防火墙的建设,建立完善的会计信息化共享平台,实现会计信息化的良性健康发展。 the arrival of big data era has promoted the development of accounting information and helped to reduce the cost of accounting information, but it will also have a certain negative impact on accounting information. Based on this, this paper begins with the relationship between big data and accounting information, expounds the risks of accounting information in the big data era, and puts forward the corresponding countermeasures to solve the risks. The government departments need to perfect the relevant laws and regulations of accounting information. Suppliers need to pay attention to the construction of accounting information firewall, establish a perfect accounting information sharing platform, and improve the professional literacy of technical personnel to realize the sound and healthy development of accounting information.
作者 李忠
出处 《产业创新研究》 2018年第7期69-70,共2页 Industrial Innovation
关键词 大数据时代 会计信息化 防火墙 big data era accounting information firewall
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