大数据时代提高会计信息相关性举措探究  

Research on Measures to Improve the Relevance of Accounting Information in the Era of Big Data

作　　者：杨佳慧 郭昌欣 Yang Jiahui;Guo Changxin(Shanxi Open University,Taiyuan,Shanxi,030027)

机构地区：[1]山西开放大学,山西太原030027

出　　处：《山西广播电视大学学报》2022年第4期97-100,共4页Journal of Shanxi Radio & TV University

摘　　要：大数据时代对我国会计环境产生了深远的社会影响,其中会计信息相关性发生了重大变化。在介绍了大数据发展、阐述了会计信息相关性界定的基础上,分析了在大数据时代会计信息相关性所面临的机遇和挑战,并从财务报告披露内容和形式、财务人员数据处理能力、企业宏观数据分析系统、完善互联网会计立法四个方面探究了大数据时代如何提高会计信息相关性,帮助企业实现健康长远的发展。The era of big data has brought profound social influence on our accounting environment,among which there have been significant changes in relevance of accounting information.On the basis of introducing the development analysis of big data and defining the relevance of accounting information,this paper analyzes the opportunities and challenges faced by accounting information relevance in the era of big data,and explores how to improve accounting information relevance in the era of big data from the content and form of financial report disclosure,financial personnel data processing ability,enterprise macro data analysis system,and improving the Internet accounting legislation,so as to help enterprises achieve healthy and long-term development.

关 键 词：大数据时代 会计信息质量 会计信息相关性 

分 类 号：F275[经济管理—企业管理]