大数据会计核算理论体系创新与核算云端化流程重构

Big data accounting theory system innovation and cloud-based accounting process reengineering

为了反映网络共享经济驱动海量产业经济业务与数据经济业务同步一体化的发展趋势,采用历史文献法梳理会计核算流程的演变规律,采用演绎与归纳法构建大数据会计核算理论体系,采用嫁接法重构大数据会计核算云端化流程。研究发现:与经济业务不同步的会计业务手工化与电算化核算流程正向与经济业务同步的会计业务云端化核算流程转变;体验需求成为大数据会计核算理论体系的假设前提,人本经济发展观成为大数据会计核算理论体系的价值观,具体社会人成为大数据会计核算理论体系的人性假设;要选择多云理念,结合Agent、区块链、XML等技术,才能重构具有智能化特性的大数据会计核算云端化流程。

In order to reflect the simultaneous development of the mass real economy business and the digital economy business driven by mutual sharing economy,this paper intends to explore the evolution of accounting computing process through historical research method,construct the big data accounting theory system through the deductive and inductive method and reconstruct cloud-based computing process of big date accounting through grafting method.It is found that the manual accounting process and computerizing accounting process which is not synchronized with the real economy business is being transformed into cloud-based accounting computing process that is synchronized with the real economy business;that the experiencing demand becomes the hypothesis premise of the big data accounting theory system,the human economic development concept becomes the value of the big data accounting theory system,and the specific social person becomes the humanity hypothesis of the big data accounting theory system;and that combined with techniques as the agent,the Blockchain and XML,the cloud concept is used to reconstruct the cloud-based computing process of big data accounting with intelligent features.