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作 者:申昉 SHEN Fang
机构地区:[1]山西广播电视大学晋城分校
出 处:《当代会计》2020年第13期11-13,共3页Contemporary Accounting
基 金:中国管理科学研究院区域改革发展研究所经济研究中心重点课题“大数据时代的会计流程重组思考”(项目编号:JJYJ5007)。
摘 要:大数据的出现让各行各业都发生了巨变对人们生活产生了重大影响。大数据正在改变人们了解生活和世界的方式。它已成为新发明和新服务的来源,并引起了广泛注意。会计业务在社会经济中起着重要作用,它不受大数据的直接影响,但为实施会计流程的重建提供了新的可能性。为了能够有效地促使会计的工作流程紧跟时代的快速发展,就需要以大数据时代的特征和会计要求为切入点,分析传统的会计流程,研究构建与大数据时代充分互动,全面合作的会计流程,探讨大数据时代会计流程重组所需的组织优化,为新会计流程重组的有效运作提供了良好基础。The emergence of big data has caused tremendous changes in all walks of life and has had a significant impact on people's lives.Big data is changing the way people understand life and the world.It has become a source of new inventions and new services and has attracted widespread attention.Accounting has an important role in the social economy.It is not directly affected by big data,but it provides new possibilities for the reconstruction of the accounting process.In order to effectively promote the accounting workflow to keep up with the rapid development of the times,it is necessary to analyze the traditional accounting process based on the characteristics and accounting requirement of the big data era,and study the construction of an accounting that fully interacts and fully cooperates with the big data era.Process,discuss the organizational optimization required for the reorganization of accounting processe in the era of big data,and provide a good foundation for the effective operation of the new accounting process reorganization.
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