201603310122-梁晓荣-论大数据对会计的影响.pdfVIP

论大数据对会计的影响 摘 要 在当下信息技术发展迅速的社会，迎来的是大数据时代，从那开始人们开始 将大数据应用于各行各业，在面对这个大数据时代浪潮时，大数据有利有弊，会 计行业又该如何去应对，需要作出哪些改变才能够使会计行业更好地迎接机遇和 面临挑战，通过大数据的应用去促进会计信息化的发展，会计人员绝不该原地踏 步，也需增值自我跟上时代的步伐，会计从业人员所面临的会是怎样的改变。为 此，本文主要运用会计信息化理论以及大数据的知识去分析大数据对会计的影 响，其中大数据时代给予传统会计所带来的机遇与挑战该如何去应对，以及如何 在两者的应用中扬长避短，通过文献分析法，将大数据和会计作为出发点，在不 违背会计理论下，将大数据充分应用于传统会计行业中，让会计行业进行升级， 更新传统会计中固有的观念及流程，努力实现大数据时代下会计行业的进步。 关键词：大数据时代；信息时代；会计信息化；会计 I On the Influence of Big Data on Accounting Abstract In the rapid development of information technology society, ushering in the era of big data, since then people began to apply big data to all walks of life, in the face of the tide of this era of big data, big data has advantages and disadvantages, how to deal with the accounting industry, what changes need to be made to enable the accounting industry to better meet the opportunities and challenges, through the application of big data to promote the development of accounting information, accountants should never step in place, but also need to value-added self to keep up with the pace of the times, what changes accounting practitioners will face. Therefore, this paper mainly uses the theory of accounting information and the knowledge of big data to analyze the impact of big data on accounting. In the era of big data, how to deal with the opportunities and challenges brought by traditional accounting, and how to develop the advantages and avoid the disadvantages in the application of the two. Through the method of paper analysis, big data and accounting are taken as the starting point, and under the condition of not violating accounting theory, big data and accounting are taken as the starting points According to the full a