大数据技术在农村小微型企业会计信息化风险防控中的应用  

Application of Big Data Technology in the Risk Prevention and Control of Accounting Informatization in Rural Small and Micro Enterprises

作　　者：黎静宜 羌秋璐 LI Jingyi;QIANG Qiulu(Guangxi Financial Vocational College,Nanning 530007,China)

机构地区：[1]广西金融职业技术学院,南宁530007

出　　处：《移动信息》2025年第2期181-183,共3页Mobile Information

基　　金：广西金融职业技术学院2023年度院级课题:大数据时代下广西中小企业财税信息化管理策略分析(GXJZ202352)。

摘　　要：农村小微型企业的会计信息化进程加速带来了大量财务数据的积累,这些数据为企业管理与风险防控提供了重要的参考依据,但也带来了数据安全、操作失误及监管合规等风险.大数据技术被视为有效的风险防控手段,文中主要探讨了大数据技术在农村小微型企业会计信息化中的应用,分析了该过程中遇到的风险与挑战,并阐述了数据加密、风险预警模型和智能审计技术的应用原理.通过案例分析,总结了大数据技术在提高数据安全性、降低操作失误以及提升审计效率方面的关键作用.The accelerated process of accounting informatization in rural small and micro enterprises has brought about the accumulation of a large amount of financial data,which provides important reference for enterprise management and risk prevention.However,it also brings risks such as data security,operational errors,and regulatory compliance.Big data technology is considered an effective means of risk prevention and control.This paper mainly explores the application of big data technology in the accounting informatization of rural small and micro enterprises,analyzes the risks and challenges encountered in this process,and elaborates on the application principles of data encryption,risk warning models,and intelligent auditing technology.Through case analysis,the key role of big data technology in improving data security,reducing operational errors,and enhancing audit efficiency has been summarized.

关 键 词：农村小微型企业 会计信息化 大数据技术 风险防控 

分 类 号：TP309[自动化与计算机技术—计算机系统结构]