大数据背景下会计职能的再认识

Re-understanding of Accounting Functions under the Background of Big Data——Reading “Accounting Oral History”

关于会计职能的研究与会计本质的揭示,在我国会计发展史中有过多次大讨论。会计基本职能更多地体现为反映和控制,但在经济发展和科技进步的推动下,尤其是在大数据时代,会计职能在辅助决策职能的力度、会计控制职能的广度、会计预测职能的精度以及会计评价职能的强度等方面大幅度拓展,并在一定程度上作为企业战略目标实现的信息支撑。会计职能发挥的核心是会计信息化,表现形式主要是数字化转型和智能化发展,终极目标在于以财务和业务数据为基础,为经济主体运营提供全面、及时、有效的业财融合基础数据与深加工数据的全面支撑。

There have been many discussions in the history of accounting development in my country on the research on accounting functions and the revealing of the nature of accounting. The basic functions of accounting are more reflected in reflection and control.However, driven by economic development and technological progress, especially in the era of big data, the power of accounting functions in assisting decision-making functions, the breadth of accounting control functions, and the accuracy of accounting forecasting functions. And the strength of the accounting evaluation function has been greatly expanded, and to a certain extent, it has been used as an information support for the realization of corporate strategic goals. The core of accounting functions is accounting informatization,which is mainly manifested in digital transformation and intelligent development. The ultimate goal is to provide comprehensive, timely and effective basic data and deep processing of business and financial integration for the operation of economic entities based on financial and business data. Full data support.