大数据时代对会计基本认识的影响

The influence of big data era on the basic understanding of accounting

大数据时代对会计基本认识的影响主要体现在对会计数据记录方法的影响,对会计数据管理方法的影响,对会计分析模式的影响。在大数据时代,企业所产生的数据急剧增多,数据记录工作也日益繁重,依靠传统的记录方法已经不能满足大数据时代的发展需求。需要采用新技术、新方法来记录好企业发展过程中所产生的一系列数据,并对这些数据进行详细、准确、科学的记录。大数据时代下的数据信息碎片化问题给传统管理方法和管理理念带来了不小的冲击,需要采用先进的计算机网络技术、人工智能计算技术、云储存技术等来对碎片化数据信息进行有效管理。传统会计学分析模式主要是由单一的因果模式来构建的,不注重数据与数据之间的内在联系。在大数据发展环境下,分析模式也要与时俱进,要将数据之间的联系与数据发展走向相结合,以发挥出最大效益。

The influence of big data era on the basic understanding of accounting is mainly reflected in the influence on accounting data recording method,accounting data management method and accounting analysis mode. In the era of big data,the number of data produced by enterprises is increasing rapidly,and the work of data recording is becoming increasingly heavy. Relying on traditional recording methods can no longer meet the development needs of the era of big data. New technologies and methods are needed to record a series of data produced in the process of enterprise development,and record these data in detail,accurately and scientifically. In the era of big data,the problem of data information fragmentation has brought great impact on the traditional management methods and management concepts.Advanced computer network technology,artificial intelligence computing technology and cloud storage technology are needed to effectively manage the fragmented data information. The traditional accounting analysis model is mainly constructed by a single causal model, not focusing on the internal relationship between data and data. In the environment of big data development,the analysis mode should also keep pace with the times,and combine the relationship between data and the trend of data development to maximize the benefits.