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本科生毕业论文 大数据环境下会计信息化发展的新趋势— “云会计”所面临的问题探究 学 院　　管理学院（经济学院） 专 业　　工商管理（会计方向） 2015年5月 大数据环境下会计信息化发展的新趋势— “云会计”所面临的问题探究 摘 要 中小型企业在经济活动中存在的及时性问题一直影响着企业财务报告的会计信息质量，而云会计的出现使这些问题的解决成为可能。但是会计信息在处理过程中存在的安全性问题一直被企业在推进管理信息化过程中深受关注。本文就云会计、会计电算化和其他传统的会计核算方法进行了优势的比较，分析了这些会计核算方法的优点和不足，总结出它在中型和小型企业发展中的应用优势。但云会计本身也存在不少缺陷，笔者针对当前的云会计发展中的关于软件开发商、企业管理者、信息安全问题、会计从业人员等所存在的问题进行分析研究，并给出了政府应该制定并完善关于云会计的法律和法规、云服务提供商要增强服务功能和加强云会计平台建设、管理者要转变观念和会计人员要提高自身素质等解决方法。笔者相信随着云计算技术的成熟和应用范围的推广，这种以云计算为依托的云会计必将展现出它的良好成长性，云会计在财务管理领域也将迎来春天。 关键词：大数据；云计算；会计信息化；云会计；信息安全 The new big Data trend of Environmental Accounting Information Development - Issues Cloud Accounting Faces Inquiry ABSTRACT Small and medium enterprises in the economic activity in the presence of the timeliness of the issue has affected the quality of corporate financial reporting accounting information, and the emergence of cloud accounting makes it possible to solve these problems. But in the process of accounting information security problems exist in the enterprise has been deeply concerned about the management of information technology in promoting the process. In this paper, the cloud accounting, computerized accounting and other traditional accounting methods were comparative advantage analysis of the advantages and disadvantages of these financial accounting methods, summarize the advantages of its use in medium and small enterprise development. But cloud accounting itself there are many shortcomings, it conducted analysis of cloud accounting for the current problems in the development on software developers, business managers, information security, accounting, and other professionals that exist and gives the government should develop and improve on cloud accounting laws and regulations, cloud service providers to enhance service capabilities and strengthen the construction of cloud accounting platform, managers should change their concepts and ac