摘 要
随着大数据技术的迅猛发展，会计数据治理面临着前所未有的机遇与挑战，其中隐私保护问题尤为突出。本研究旨在探索会计数据治理中大数据隐私保护机制的设计方案，以平衡数据利用与隐私安全之间的矛盾。研究基于隐私保护理论与数据治理框架，结合会计信息的独特属性，提出了一个多层次、多维度的隐私保护机制模型。通过文献分析、案例研究和技术实验等方法，本文系统性地评估了现有隐私保护技术在会计数据场景中的适用性，并针对敏感数据识别、访问控制及数据脱敏等关键环节设计了具体实施方案。研究结果表明，所提出的机制能够有效降低数据泄露风险，同时保障会计数据的可用性和完整性。此外，该机制还引入了智能化动态调整策略，可根据不同应用场景灵活配置隐私保护强度。本研究的主要创新点在于将隐私计算技术与会计数据治理相结合，构建了一个兼具理论指导性和实践可行性的隐私保护框架，为相关领域的研究和应用提供了重要参考。研究成果不仅有助于提升会计数据治理的安全水平，也为其他行业的大数据隐私保护实践提供了借鉴意义。
关键词：大数据隐私保护；会计数据治理；隐私计算技术；敏感数据识别；动态调整策略
Exploration of Big Data Privacy Protection Mechanism Design in Accounting Data Governance
Abstract: With the rapid development of big data technology, accounting data governance is facing unprecedented opportunities and challenges, among which privacy protection issues are particularly prominent. This study aims to explore the design of a big-data privacy protection mechanism within the context of accounting data governance, seeking to balance the contradiction between data utilization and privacy security. Based on privacy protection theories and data governance fr ameworks, and taking into account the unique attributes of accounting information, this research proposes a multi-level, multi-dimensional privacy protection mechanism model. Through methods such as literature analysis, case studies, and technical experiments, the study systematically evaluates the applicability of existing privacy protection technologies in accounting data scenarios and designs specific implementation plans for key aspects, including sensitive data identification, access control, and data anonymization. The results indicate that the proposed mechanism can effectively reduce the risk of data leakage while ensuring the usability and integrity of accounting data. Furthermore, the mechanism incorporates an intelligent dynamic adjustment strategy, enabling flexible configuration of privacy protection intensity according to different application contexts. A major innovation of this study lies in integrating privacy-preserving computation technology with accounting data governance, thereby constructing a privacy protection fr amework that combines theoretical guidance with practical feasibility. This fr amework provides significant reference for research and applications in related fields. The findings not only contribute to enhancing the security level of accounting data governance but also offer valuable implications for big data privacy protection practices in other industries.
Keywords: Big Data Privacy Protection; Accounting Data Governance; Privacy Computing Technology; Sensitive Data Identification; Dynamic Adjustment Strategy
目 录
1绪论 1
1.1会计数据治理与隐私保护的研究背景 1
1.2大数据隐私保护机制设计的意义分析 1
1.3国内外研究现状与发展趋势综述 1
1.4本文研究方法与技术路线说明 2
2会计数据治理中的隐私风险分析 2
2.1数据治理中隐私风险的来源与特征 2
2.2大数据环境下的隐私泄露主要形式 3
2.3隐私风险对会计数据治理的影响评估 3
2.4当前隐私保护机制存在的不足之处 4
2.5风险管理在隐私保护中的作用探讨 4
3大数据隐私保护机制的设计框架 5
3.1隐私保护机制的核心目标与原则设定 5
3.2数据脱敏技术在隐私保护中的应用分析 5
3.3匿名化处理与隐私保护的关系探讨 6
3.4基于区块链的隐私保护机制设计思路 6
3.5数据访问控制与权限管理机制构建 7
4会计数据治理中隐私保护机制的实施路径 7
4.1隐私保护机制在会计数据治理中的适配性分析 7
4.2数据生命周期管理与隐私保护策略结合 8
4.3技术工具支持下的隐私保护机制实现方式 8
4.4法律合规要求对隐私保护机制的影响 9
4.5实施效果评估与优化建议提出 9
结论 10
参考文献 11
致 谢 12
