大数据背景下财务会计的转型与发展

Transformation and Development of Financial Accounting in the Context of Big Data

大数据背景下财务会计工作面临严峻挑战,为了推动会计的转型与发展,需要深入探讨大数据对财务会计营销的影响。鉴于此,重点分析了大数据时代财务会计转型的外在刺激与内在需求,提出了基于财务共享视角的财务会计转型路径,分别是推进信息化建设、重塑组织流程、注重人力资本投资、优化内部财务控制及减少财务成本。这为我国实现多维立体化财会信息处理模式提供了一定的依据与参考。

Under the background of big data, financial accounting is facing severe challenges.For the transformation and development of accounting,the influence of big data on financial accounting and marketing needs to be discussed.In view of this, the external stimulus and internal demand of financial accounting transformation in the big data era are analyzed,and the financial accounting transformation path based on the perspective of financial sharing is put forward.The measures include: to promote information construction,reshape organizational processes,pay attention to human capital investment,optimize internal financial control and reduce financial costs.These measures will provide some certain reference points for realizing the multi-dimensional accounting information processing mode in China.