摘 要
随着信息技术的迅猛发展，大数据技术逐渐渗透到各个领域，为会计监管提供了全新的思路和手段。本研究旨在探讨大数据技术在会计监管中的应用与实践，以提升监管效率和精准性为目标，通过分析大数据技术的特点及其对传统会计监管模式的变革作用，提出了一套基于大数据的会计监管框架。研究采用文献分析、案例研究及实证分析相结合的方法，深入剖析了大数据技术在数据采集、风险预警、异常检测等方面的实际应用效果，并结合我国会计监管现状，提出了优化建议。研究表明，大数据技术能够显著提高会计信息的透明度和可追溯性，有效降低财务舞弊的发生概率，同时为监管部门提供了实时监控和动态调整的能力。本研究的创新点在于首次构建了适用于我国国情的大数据会计监管模型，并通过实证验证了其可行性和有效性，为推动会计监管现代化提供了理论支持和实践指导。此外，研究还强调了数据安全与隐私保护的重要性，为未来相关领域的研究奠定了基础。总体而言，本研究不仅丰富了会计监管领域的理论体系，也为实际工作提供了有价值的参考依据。
关键词：大数据技术；会计监管；风险预警；数据安全；实证分析
Abstract
With the rapid development of information technology, big data technology has gradually permeated various fields, providing new perspectives and approaches for accounting supervision. This study aims to explore the application and practice of big data technology in accounting supervision, with the goal of enhancing supervisory efficiency and accuracy. By analyzing the characteristics of big data technology and its transformative impact on traditional accounting supervision models, a big-data-based fr amework for accounting supervision is proposed. The research employs a combination of literature analysis, case studies, and empirical analysis to examine the practical effects of big data technology in areas such as data collection, risk warning, and anomaly detection. In conjunction with the current status of accounting supervision in China, optimization recommendations are provided. The findings indicate that big data technology can significantly improve the transparency and traceability of accounting information while effectively reducing the likelihood of financial fraud. Moreover, it equips regulatory authorities with the capability for real-time monitoring and dynamic adjustment. A key innovation of this study lies in the first construction of a big-data accounting supervision model tailored to China’s national conditions, which has been empirically validated for its feasibility and effectiveness, thereby offering theoretical support and practical guidance for advancing the modernization of accounting supervision. Additionally, the study underscores the importance of data security and privacy protection, laying a foundation for future research in related fields. Overall, this study not only enriches the theoretical system of accounting supervision but also provides valuable references for practical applications.
Keywords: Big Data Technology; Accounting Supervision; Risk Warning; Data Security; Empirical Analysis
目 录
1绪论 1
1.1大数据与会计监管的研究背景 1
1.2大数据在会计监管中的意义分析 1
1.3国内外研究现状综述 1
1.4本文研究方法与技术路线 2
2大数据在会计监管中的理论基础 2
2.1大数据技术的核心概念解析 2
2.2会计监管的基本框架与目标 3
2.3大数据与会计监管的结合机制 3
2.4数据驱动型监管模式的优势分析 4
2.5理论框架对实践的指导意义 4
3大数据在会计监管中的应用实践 4
3.1数据采集与处理的技术路径 5
3.2异常财务行为的智能识别方法 5
3.3风险预警模型的设计与实现 5
3.4实时监控系统的构建与优化 6
3.5典型案例分析与经验总结 6
4大数据在会计监管中的挑战与对策 7
4.1数据安全与隐私保护的问题探讨 7
4.2技术实施中的难点与解决方案 7
4.3法律法规的适应性调整需求 8
4.4监管人员能力提升的路径设计 8
4.5推动大数据监管发展的政策建议 9
结论 10
参考文献 11
致 谢 12
