摘 要
随着大数据技术的迅猛发展，会计信息的生成、传递与监管方式正经历深刻变革，这对传统会计监管模式提出了新的挑战。本文旨在探讨大数据环境下会计监管国际合作与协调机制的构建路径，以应对跨境会计信息透明度不足、监管标准差异及数据安全等问题。研究采用文献分析、案例研究与比较研究相结合的方法，系统梳理了当前国际会计监管合作的现状与障碍，并结合大数据技术特点提出创新性解决方案。研究表明，通过建立统一的数据标准体系、强化跨境数据共享机制以及优化国际合作框架，能够显著提升全球会计监管效率与协同水平。本文的核心贡献在于首次提出基于大数据技术的“智能协同监管模型”，该模型融合区块链、人工智能等前沿技术，为解决跨国会计监管难题提供了理论支持与实践指导。此外，研究还强调了各国在法律制度、技术标准和文化差异方面的协调需求，为未来国际合作提供了重要参考。研究成果不仅有助于完善全球会计监管体系，也为相关国家政策制定和技术应用提供了科学依据，具有重要的理论价值与现实意义。
关键词：大数据技术；会计监管；国际合作；智能协同监管模型；跨境数据共享
Abstract
With the rapid development of big data technology, the generation, transmission, and supervision of accounting information are undergoing profound transformations, posing new challenges to traditional accounting regulatory models. This paper aims to explore the construction pathways for international cooperation and coordination mechanisms in accounting regulation under the big data environment, addressing issues such as insufficient cross-border accounting transparency, differences in regulatory standards, and data security concerns. By employing a combination of literature analysis, case studies, and comparative research, the study systematically reviews the current status and obstacles of international accounting regulatory cooperation while proposing innovative solutions tailored to the characteristics of big data technology. The findings indicate that establishing a unified data standard system, enhancing cross-border data sharing mechanisms, and optimizing international cooperation fr ameworks can significantly improve the efficiency and synergy of global accounting regulation. A key contribution of this paper is the first-time proposal of an "intelligent collaborative supervision model" based on big data technology, which integrates cutting-edge technologies such as blockchain and artificial intelligence, providing theoretical support and practical guidance for resolving cross-border accounting regulatory challenges. Additionally, the study highlights the need for coordination among countries regarding legal systems, technical standards, and cultural differences, offering valuable references for future international cooperation. The research not only contributes to refining the global accounting regulatory system but also provides scientific evidence for policy formulation and technological application in relevant countries, demonstrating significant theoretical and practical implications.
Keywords: Big Data Technology; Accounting Supervision; International Cooperation; Intelligent Collaborative Supervision Model; Cross-border Data Sharing
目 录
1绪论 1
1.1大数据时代会计监管的背景分析 1
1.2国际合作与协调机制的研究意义 1
1.3当前研究现状与不足之处 1
1.4本文研究方法与技术路线 2
2大数据对会计监管的影响分析 2
2.1大数据技术在会计监管中的应用现状 2
2.2数据驱动下会计信息透明度提升路径 3
2.3大数据环境下的风险识别与防控机制 3
2.4跨境数据流动对会计监管的挑战 4
2.5技术依赖与监管能力匹配问题探讨 4
3国际会计监管合作的现状与模式 5
3.1全球化背景下会计监管的合作需求 5
3.2主要国际组织的会计监管协调实践 5
3.3区域性会计监管合作机制的特点分析 6
3.4国际会计准则趋同对合作的影响 6
3.5现有国际合作模式的局限性评估 7
4大数据环境下会计监管协调机制的构建 7
4.1协调机制的核心要素与框架设计 7
4.2数据共享与隐私保护的平衡策略 8
4.3跨国审计监管合作的具体实现路径 8
4.4法律制度与技术标准的统一推进 9
4.5提升国际合作效率的关键措施 9
结论 11
参考文献 12
致 谢 13
