试论数据时代财务会计模式的转型与变革  

On the Transformation and Reformation of Financial Accounting Mode in Data Era

作　　者：杨佳慧[1] 郭广忠[1] Yang Jiahui;Guo Guangzhong(Shanxi TV University,Taiyuan,Shanxi,030027)

机构地区：[1]山西广播电视大学,太原030027

出　　处：《山西广播电视大学学报》2018年第3期100-104,共5页Journal of Shanxi Radio & TV University

基　　金：山西省现代远程教育学会2017年度课题"山西上市企业创造共享价值评论体系构建和应用研究"(SXYJ201706)

摘　　要：大数据给时代经济的发展带来诸多影响,人们可以借助数据分析事物发展的动态,制定科学的发展策略。同时,基于大数据体现的发展优势,财务会计需要改变之前的工作方式,要顺应行业发展需求改革工作体系。通过分析大数据时代发展下财务会计变革的背景,思考财务会计转型发展的思路,从而展望其发展趋势以及影响。数据时代财务会计模式的研究能让企业科学地了解大数据下财务会计呈现的发展优势,促使企业能积极转变财会工作的模式,努力提升财务工作的创新性,帮助企业实现健康长远的发展。Big data has brought a great deal of influence on the development of economy of the times.People can use the data to analyze and formulate strategies.Meanwhile,based on the advantages of big data development,financial accounting needs to change the old operating mode and form a new working system to meet the needs of industry development.This paper mainly analyzes the background information of financial accounting reformation under the development of the big data era,considers the guiding ideology of financial accounting transition development,and prospects for its development trend and impact.This research will help enterprises to scientifically understand the advantages of financial accounting development under big data era,promote enterprises to actively change the working mode,strive to enhance the innovation of financial work,and help enterprises achieve healthy and long-term development.

关 键 词：大数据 财务会计模式 转型 变革 

分 类 号：F234[经济管理—会计学]