论大数据时代对会计和审计的影响.pdf

摘 要 在大数据来临之际，传统会计行业和审计行业，无论从会计信息化、管理会 计职能，还是从审计目标及审计方法上，都受到了前所未有的冲击，也给予会计 行业和审计行业带来了一次全新的“工业革命”。本文主要从财务会计、管理会 计和审计三个方面，全面深入的剖析大数据时代对其的影响，并针对这些影响所 给出的应对策略进行了分析。同时，在全面剖析影响中，适时引入了数据资产、 数据挖掘等概念，在对数据资产和数据挖掘的模型结构进行了全面阐述，通过模 型及实例，将大数据给会计、审计带来的深远影响及相应对策进行了全方位的说 明。此外，在大数据时代，将云平台、云计算和物联网概念相结合，引入大数据 平台概念及理论，借由OCR 模型，从另一个侧面阐述大数据背景下，会计及审计 的研究方法。 关键词：大数据，会计，审计 Abstract Coming in large data, the traditional accounting and auditing profession, no matter from the accounting information, management accounting functions, or from the audit target and audit method, are subject to the unprecedented impact, also gives accounting and auditing industry has brought a new industrial revolution. This article mainly from three aspects in financial accounting, management accounting and auditing, in-depth analysis of the influence of the era of big data, and coping strategies for these effects are given are analyzed. At the same time, in the thorough examination of the influence, the timely introduction of the concept of data assets and data mining, the data assets and data mining model structure to carry on the comprehensive elaboration, through the model and instance, will the profound influence of the large data brings to the accounting, auditing, and corresponding countermeasures of comprehensive explanation. In addition, in the era of big data, the cloud platform, combining the concept of cloud computing and Internet of things, the introduction of concept and theory, the big data platform by OCR model, on the other side under the background of big data, accounting and auditing research methods. Keywords ：Big data，Accounting ，Auditing 论大数据时代对会计和审计的影响 第1 章 引言1 1.1 研究原因、方法 1 1.2 大数据的概念 1 1.3 大数据研究的几个层面 2 1.3.1 理论研究层面 2 1.3.2 技术研究层面3 1.3.3 实践层面4 第2 章 大数据时代对会计的影响及应对措施5 2.1 大数据对于财务会计的影响 5 2.1.1 对会计信息来源的影响6 2.1.2 大数据时代对资产计量的影响6