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大数据时代对会计和审计的影响对策探析 被引量:1

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摘要 随着信息技术的发展,特别是数据采集和处理集成技术的发展,人类迎来了大数据时代.随着云计算和移动互联网的发展,海量数据正在对全球经济和社会产生巨大影响.海量数据为现代会计和审计提供了新技术和新方法.它要求人们把握大数据的特点,改变现代会计和审计的思想和技术,促进大数据时代会计和审计的发展.因此,研究海量数据对会计和审计的影响,并提出相应的建议和要求具有重要意义.
作者 胡艳香
出处 《丝路视野》 2018年第24期60-60,共1页 The Silk Road Vision
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