大数据时代背景下数字金融会计模式的创新

The Innovation of Digital Financial Accounting Model in the Big Data Era

伴随着大数据信息技术的发展,金融会计信息处理随之也会发生相应的改变,一些金融会计信息数据可以不通过传统金融会计信息处理流程获得,尤其对于大型金融控股集团而言,必须依据大数据信息技术建立起一套新的富有高度冗余度的数字金融会计信息系统,以实现对金融机构自身总体金融资源和会计信息的集中管理,由此导致金融会计处理模式将会打破原有的格局,实现模式的创新。基于目前态势,大数据时代数字金融会计模式的构建路径应从如下方面发力:优化顶层设计与体制机制建设;为再造大数据时代数字金融会计新流程铺就平台;加强监管,营造全国统一大市场信息技术条件下金融会计信息系统良好生态;确保金融会计信息质量得以提升;充分把握大数据时代数字金融会计模式构建的目标定位和关键节点等。大数据时代的数字金融会计模式将是一个完全按照现代化信息化网络系统的特点重新构建的方法体系,其金融会计信息披露的形式和内容将趋向于多样化和宽泛化。

With the development of Big Data Information Technology,financial accounting information processing will change accordingly.Some financial accounting information data can be obtained without traditional financial accounting information processing flow,especially for large financial holding groups,a new set of digital financial accounting information system with high redundancy must be established based on Big Data Information Technology,in order to realize the centralized management of financial resources and accounting information,the financial accounting processing mode will break the original pattern and realize the innovation of the mode.Based on the current situation,the construction path of digital financial accounting model in the big data era should focus on the following aspects:optimizing the top-level design and institutional mechanism construction;Strengthen supervision,create a good ecology of financial accounting information system under the condition of National Unified Market Information Technology,ensure the quality of financial accounting information to be improved;Fully grasp the target positioning and key nodes of digital financial accounting model construction in the big data era.The digital financial accounting model in the era of big data will be a method system completely based on the characteristics of modern information network system,the form and content of financial accounting information disclosure will tend to be diversified and extensive.