大数据时代云会计环境下会计专业教育优化策略

Optimization strategy of accounting education in cloud accounting environment in big data era

大数据时代云会计环境的变化表现在会计数据出现空间分离、会计数据形式多样化、会计数据的安全性较差、会计数据以服务形式提供、会计数据可以及时获取、更加重视会计数据的分析效果、更加重视会计数据的相关性等方面。阐述了云会计环境对会计工作的积极影响,如可以实时生成财务报告,有效完善会计工作职能。提出了会计专业教育优化策略,即转变会计学人才的培养定位,提升会计人才在数据筛选、数据整合、分析预测等方面的应用能力,以期利用大数据、物联网及云计算等技术,改变传统会计工作模式,优化会计人才培养策略,提升其应用技能和水平,以适应大数据时代下会计专业教育的发展需要。

The changes of cloud accounting environment in the era of big data shows in the following aspects:spatial separation of accounting data,diversification of accounting data forms,poor security of accounting data,provision of accounting data in the form of service,timely acquisition of accounting data,more attention to analysis effect of accounting data,more attention to relevance of accounting data,etc.It expounds positive influence of cloud accounting environment on accounting work,such as generating financial reports in real time and improving the accounting function effectively.This paper puts forward the optimization strategy of accounting education,that is,changing the training orientation of accounting talents,improving the application ability of accounting talents in data screening,data integration,analysis and prediction,etc.,in order to use big data,Internet of things,cloud computing and other technologies,change the traditional accounting work mode,optimize the training strategy of accounting talents,improve their application skills and level,so as to adapt to the development needs of accounting education in the big data era.