大数据时代企业会计实时控制的挑战与对策  

Analysis on the Challenge And Countermeasures of Real-time Accounting Control in Big Data Age

作　　者：谭敏玲 汤岩 TAN Minling;TANG Yan(School of Finance And Economics,Jimei University,Xiamen,Fujian361021)

机构地区：[1]集美大学财经学院,福建厦门361021

出　　处：《武夷学院学报》2020年第4期36-40,共5页Journal of Wuyi University

摘　　要：随着信息技术的飞速发展,企业每天面临海量繁杂数据,如何对其进行有效处理以实现会计实时控制已成为企业的燃眉之急。在这样的背景下,提出企业可以从集成管理和XBRL分类标准的角度来应对其面临的缺乏业务信息支持和数据规范问题,尤其是XBRL GL分类标准嵌入集成管理软件中的ERP系统模型的成功运用能有效地解决企业面临的问题。With the rapid development of information technology,enterprises are facing massive and complicated data every day.How to deal with it effectively to realize real-time accounting control has become an urgent matter for enterprises.Under such a big data background,the article proposes that enterprises can deal with the problem of lack of business information support and data specification from the perspective of integrated management and XBRL classification standard.Especially,the successful application of ERP system model with XBRL GL classification standard embedded in integrated management software can effectively solve the problems faced by enterprises.

关 键 词：大数据 会计实时控制 ERP XBRL GL 

分 类 号：F235.19[经济管理—会计学]