大数据背景下云会计的应用与推广策略  

Study on the Application and Promotion Strategy of Cloud Accounting under the Background of Big Data

作　　者：周频[1] 张楠[1] 范萌萌 Zhou Pin;Zhang Nan;Fan Mengmeng(Hubei University of Technology,Wuhan 430068)

机构地区：[1]湖北工业大学,湖北武汉430068

出　　处：《中阿科技论坛（中英文）》2022年第3期101-107,共7页China-Arab States Science and Technology Forum

基　　金：教育部人文社科研究项目“大数据背景下企业云会计运用风险防控研究”(17YJA630144)。

摘　　要：互联网大数据背景下,云会计具有高效的共享性与交互性。云会计主体架构包括云会计业务供应商、平台支持服务商和企业用户,供应商研发和维护云会计,企业作为客户使用云会计服务,两者以平台为媒介建立购买与服务合同契约关系。云会计物理设施架构包括会计云、网络和服务终端,业财数据经采集输入会计云端进行分析与存储,经过网络传输至各种应用终端,形成了云创设、云分析、云储存、云传输、云迁移的全生命的作业流程。结合两者采用流程图分析法分析发现,云会计应用在带来行业整体工作效率提升的同时,也因互联网的开放性等因素暴露出信息管理漏洞、运行成本增加、企业内部操作缺陷等诸多问题。企业应重视合理选择云会计服务商以及加强云会计模式下的内部控制制度建设,以保证云会计在企业能够有效使用;政府及服务商也应着力于加强云会计市场规范及云端信息管理,以助力云会计全面推广。Cloud accounting has the characteristics of efficient sharing and interactivity.The main structure of cloud accounting consists of cloud accounting service providers,platform support service providers and enterprise users,suppliers research and develop and cloud accounting maintenance.The platform serves as a medium to establish a contractual relationship between enterprises and cloud accounting services.The architecture of cloud accounting facilities includes accounting cloud,network and service terminal.The financial data is collected and input into the accounting cloud for analysis and storage,and transmitted to various application terminals through the network,forming a full-life operation process of cloud creation,cloud analysis,cloud storage,cloud transmission,cloud migration.Combined with the flow chart analysis method,it is found that the application of cloud accounting improves the overall working efficiency of the industry,nevertheless,due to the openess of the internet,many problems arises such as information management loopholes,increased operating costs,and internal operation defects of enterprises.It’s advised that enterprises should attach importance to the reasonable selection of cloud accounting service providers and strengthen the construction of internal control systems to ensure the smooth application of cloud accounting;the government and service providers are advised to focus on strengthening cloud accounting market standards and cloud information management to assist the promotion of cloud accounting.

关 键 词：大数据 云会计 应用 推广 对策 

分 类 号：F232[经济管理—会计学] F270.7[经济管理—国民经济]