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随着大数据的广泛应用,不仅使得传统的数据收集、加工挖掘手段与方法发生改变,而且对人们的生活工作产生了深远的影响。面对大数据时代产生的变革,会计内涵、职能、处理方式与处理时效都发生了翻天覆地的变化,大数据对于会计工作带来了前所未有的机遇与挑战。企业应构建立体化的会计信息系统,通过构建企业数据中心、构建企业数据中心、实现会计信息系统与业务信息系统一体化、建立网络环境下风险防范屏障,实现大数据与会计信息处理的深度融合。
With the wide application of big data, not only the traditional data collection, processing and mining methods and methods have changed, but also have a profound impact on people’s daily life. Faced with the changes brought about by the era of big data, the connotation, functions, handling methods and aging of accounting have undergone tremendous changes. Big data has brought unprecedented opportunities and challenges to accounting work. Enterprises should establish a three-dimensional accounting information system, through the establishment of enterprise data centers, building enterprise data centers, accounting information systems and business information systems to achieve integration, the establishment of a network environment risk prevention barriers to achieve a deep integration of big data and accounting information processing .