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大数据时代背景下会计信息化构建需求 被引量:2

Accounting Informatization Construction Needs under the Background of Big Data Era
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摘要 当今世界已经完全进入了大数据时代,企业经营生产所产生的数据量以及需要使用的数据量也随之变得越来越庞大。因此,财务会计的核算职能开始出现了弱化现象,越来越难以满足使用人员的需要。会计信息化构建已经成为时代发展的必然趋势,本文对大数据时代背景下会计信息化构建需求进行了深入分析,希望可以为企业会计信息化发展构建起到一定的指导借鉴作用。 Today’s world has completely entered the era of big data,and the amount of data generated by enterprise operation and production as well as the amount of data needed to be used has become increasingly large. Therefore,the accounting function begins to weaken,which makes it more and more difficult to meet the needs of users. The accounting informationization construction has become the inevitable trend of the times. In view of this situation,this paper makes an in-depth analysis of the requirements of accounting informatization construction under the background of big data era,hoping to provide some guidance and reference for the development and construction of accounting informatization in enterprises.
作者 张鸿燕 ZHANG Hong-yan(Hubei Open Vocational College,Wuhan Hubei 430074,China)
出处 《湖北开放职业学院学报》 2018年第24期91-92,共2页 Journal of Hubei Open Vocational College
关键词 大数据时代 会计信息化 构建需求 big data era accounting informatization construction needs
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