摘 要
随着全球化进程的加速和数字经济的蓬勃发展，跨境会计监管面临着日益复杂的挑战，传统的监管手段已难以满足新时代的需求。在此背景下，本文以大数据技术在跨境会计监管中的应用与挑战为研究对象，旨在探讨如何通过大数据技术提升跨境会计监管的效率与精准度，并识别其潜在问题与改进方向。研究采用文献分析、案例研究与实证分析相结合的方法，系统梳理了大数据技术在数据采集、风险预警、合规性审查等关键环节的应用现状，并结合具体实践案例剖析了其优势与局限性。研究表明，大数据技术能够显著提高跨境会计信息的透明度与可追溯性，优化资源配置并降低监管成本，但同时也面临数据安全、隐私保护和技术标准不统一等问题。本文创新性地提出了基于大数据的跨境会计监管框架，强调多边协作与技术标准化的重要性，并从政策制定、技术支持和国际合作三个维度提出具体建议。研究的主要贡献在于明确了大数据技术在跨境会计监管领域的适用场景与实施路径，为相关监管部门提供了理论参考与实践指导，同时为未来研究指明了方向。
关键词：跨境会计监管；大数据技术；数据安全；隐私保护；技术标准化
Abstract
With the acceleration of globalization and the vigorous development of the digital economy, cross-border accounting supervision is facing increasingly complex challenges, and traditional regulatory methods are no longer sufficient to meet the demands of the new era. Against this backdrop, this paper focuses on the application and challenges of big data technology in cross-border accounting supervision, aiming to explore how big data technology can enhance the efficiency and accuracy of cross-border accounting supervision while identifying its potential issues and directions for improvement. The study employs a combination of literature analysis, case studies, and empirical analysis to systematically examine the current applications of big data technology in key areas such as data collection, risk warning, and compliance review, and analyzes its advantages and limitations through specific practical cases. The findings indicate that big data technology can significantly increase the transparency and traceability of cross-border accounting information, optimize resource allocation, and reduce regulatory costs, yet it also encounters challenges related to data security, privacy protection, and the lack of unified technical standards. This paper innovatively proposes a big-data-based fr amework for cross-border accounting supervision, emphasizing the importance of multilateral cooperation and technical standardization, and provides specific recommendations from three dimensions: policy formulation, technical support, and international cooperation. The primary contribution of this research lies in clarifying the applicable scenarios and implementation paths of big data technology in the field of cross-border accounting supervision, offering theoretical references and practical guidance to relevant regulatory authorities, and pointing out directions for future research.
Keywords: Cross-Border Accounting Supervision; Big Data Technology; Data Security; Privacy Protection; Technical Standardization
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 2
1.3研究方法与技术路线 2
2大数据在跨境会计监管中的基础理论分析 3
2.1跨境会计监管的核心概念界定 3
2.2大数据技术的基本原理与特征 3
2.3大数据与跨境会计监管的结合机制 4
2.4数据驱动型监管模式的优势与局限 4
3大数据在跨境会计监管中的具体应用实践 5
3.1风险识别与预警系统的构建 5
3.2跨境财务数据的实时监控与分析 5
3.3异常交易行为的智能检测技术 6
3.4数据共享平台在监管中的作用 6
4大数据在跨境会计监管中面临的挑战及应对策略 7
4.1数据隐私保护与安全问题 7
4.2跨国法律与合规性冲突分析 7
4.3技术实施成本与资源限制 8
4.4专业人才短缺及其培养路径 9
结论 10
参考文献 11
致 谢 12
