摘 要
随着信息技术的迅猛发展，大数据技术逐渐渗透到企业管理的各个领域，为会计风险防控能力的提升提供了新的契机。本研究旨在探讨大数据技术在会计风险防控中的应用路径及其实际效果，以期为企业提供科学有效的风险管理策略。通过文献分析、案例研究和实证检验相结合的方法，本文系统梳理了大数据技术的核心功能与会计风险防控需求之间的契合点，并构建了一个基于大数据驱动的风险防控框架。研究表明，大数据技术能够显著提高数据采集的广度与深度，优化风险识别的精准性，并通过实时监控和预测分析增强风险应对能力。此外，研究发现，企业通过整合大数据技术与传统内部控制体系，可以实现从被动防御到主动管理的转变。本文的创新点在于首次提出了一种融合大数据技术的动态风险防控模型，并验证了其在实际场景中的可行性与有效性。这一研究成果不仅丰富了会计风险管理的理论体系，还为企业实践提供了具体的操作指南，具有重要的学术价值和现实意义。
关键词：大数据技术；会计风险防控；动态风险防控模型；风险管理策略；数据驱动
Paths to Enhance Accounting Risk Prevention and Control Capabilities through Big Data
Abstract: With the rapid development of information technology, big data technology has gradually permeated various fields of enterprise management, providing new opportunities for enhancing the capability of accounting risk prevention and control. This study aims to explore the application paths and practical effects of big data technology in accounting risk prevention and control, with the goal of offering scientifically effective risk management strategies for enterprises. By integrating literature analysis, case studies, and empirical testing, this paper systematically examines the alignment between the core functions of big data technology and the needs of accounting risk prevention and control, while constructing a big-data-driven risk prevention and control fr amework. The findings indicate that big data technology can significantly expand the breadth and depth of data collection, optimize the accuracy of risk identification, and enhance risk response capabilities through real-time monitoring and predictive analysis. Furthermore, it is revealed that enterprises can achieve a transformation from passive defense to proactive management by integrating big data technology with traditional internal control systems. A key innovation of this paper lies in the first-time proposal of a dynamic risk prevention and control model incorporating big data technology, whose feasibility and effectiveness in real-world scenarios have been validated. This research not only enriches the theoretical system of accounting risk management but also provides specific operational guidelines for enterprise practice, thereby holding significant academic value and practical implications.
Keywords: Big Data Technology; Accounting Risk Prevention And Control; Dynamic Risk Prevention And Control Model; Risk Management Strategy; Data-Driven
目 录
一、绪论 1
（一）研究背景与意义 1
（二）国内外研究现状分析 1
（三）研究方法与技术路线 1
二、大数据在会计风险防控中的理论基础 2
（一）会计风险防控的基本概念 2
（二）大数据技术的核心特征 2
（三）大数据与会计风险防控的关联机制 3
三、大数据提升会计风险识别能力的路径 4
（一）数据采集与风险信息获取 4
（二）数据挖掘在风险识别中的应用 4
（三）风险预警模型的构建与优化 5
四、大数据增强会计风险评估与应对能力的路径 5
（一）风险评估的数据驱动方法 5
（二）动态监控体系的设计与实施 6
（三）数据支持下的风险管理决策 6
结论 7
参考文献 8
致 谢 9
