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从1979年开始在我国实行的会计电算化,到专业会计信息系统的应用,传统会计的内涵和外延得到了极大的扩展,为会计信息的应用带来了新的价值。2012年,大数据(big data)技术逐渐应用于企业管理,多维度、多形式的海量数据经过清洗、分析、挖掘形成决策支持依据,使得以往的经验式管理向科学决策管理装变,这一改变,同样影响到会计信息的应用价值。大数据技术的产生,为会计信息的应用带来了前所未有的机遇与挑战,本文通过分析大数据技术下会计信息的应用价值,提出会计信息化建设与应用的新方向。
The accounting computerization implemented in our country from 1979 to the application of professional accounting information system has greatly expanded the connotation and denotation of traditional accounting and brought new value to the application of accounting information. In 2012, big data technology was gradually applied to enterprise management. The multi-dimensional and multi-format large amounts of data were cleaned, analyzed and dug up to form the basis of decision support. In this way, past experiential management was changed to scientific decision management. Change, the same impact on the application of accounting information value. The emergence of big data technology has brought unprecedented opportunities and challenges for the application of accounting information. This paper proposes a new direction of accounting information construction and application by analyzing the application value of accounting information under big data technology.