摘 要
随着大数据技术的迅猛发展，会计信息化建设正面临深刻的变革与挑战。本文旨在探讨大数据背景下会计信息化发展的新趋势及其所面临的现实问题，以期为会计行业的数字化转型提供理论支持和实践指导。通过文献分析、案例研究与比较研究的方法，系统梳理了当前会计信息化在数据处理能力、信息集成度及决策支持功能方面的演进路径，并深入剖析了其在数据安全、标准化建设、人才储备和技术融合等方面存在的主要瓶颈。研究发现，基于大数据驱动的会计信息系统不仅提升了财务数据的实时性与准确性，还推动了管理会计与业务流程的深度融合，为企业战略决策提供了更强有力的支持。本文的创新之处在于从生态系统构建的视角提出会计信息化发展的新模式，强调跨部门协同与技术平台整合的重要性，同时揭示了制度保障与人才培养对系统可持续发展的关键作用。研究表明，面对技术革新带来的复杂环境，唯有通过制度、技术与人的协同发展，才能实现会计信息化向更高层次迈进，从而更好地服务于现代企业的高质量发展目标。
关键词：大数据；会计信息化；数字化转型；数据安全；生态系统构建
Abstract
With the rapid development of big data technology, the construction of accounting informatization is undergoing profound transformation and facing significant challenges. This paper aims to explore new trends in the development of accounting informatization against the backdrop of big data, as well as the practical issues it encounters, with the goal of providing theoretical support and practical guidance for the digital transformation of the accounting industry. By employing methods such as literature analysis, case studies, and comparative research, this study systematically examines the evolutionary trajectory of current accounting informatization in terms of data processing capabilities, information integration, and decision-support functions, while also conducting an in-depth analysis of the key bottlenecks in areas such as data security, standardization, talent reserves, and technological integration. The findings reveal that big data-driven accounting information systems not only enhance the real-time nature and accuracy of financial data but also promote a deeper integration of management accounting with business processes, thereby offering stronger support for corporate strategic decision-making. The innovation of this paper lies in proposing a new model for the development of accounting informatization from the perspective of ecosystem construction, emphasizing the importance of cross-departmental collaboration and technological platform integration, while also highlighting the critical role of institutional safeguards and talent cultivation in ensuring the sustainable development of such systems. The research indicates that in the face of the complex environment brought about by technological innovation, only through the coordinated development of institutions, technologies, and human resources can accounting informatization advance to a higher level and better serve the high-quality development goals of modern enterprises.
Keywords: Big Data; Accounting Informationization; Digital Transformation; Data Security; Ecosystem Construction
目 录
1绪论 1
1.1研究《大数据背景下会计信息化建设的新趋势与挑战》的背景和意义 1
1.2《大数据背景下会计信息化建设的新趋势与挑战》领域的研究现状 1
1.3本文研究《大数据背景下会计信息化建设的新趋势与挑战》的方法 1
2大数据技术对会计信息化体系的重构作用 2
2.1数据驱动下的会计信息处理模式变革 2
2.2大数据提升会计信息系统的实时性与预测能力 2
2.3云计算与分布式存储在会计信息化中的应用 3
2.4大数据推动会计信息系统向智能化演进 3
3大数据背景下会计信息化建设的新趋势 3
3.1会计信息系统的集成化发展趋势 4
3.2人工智能与机器学习在会计决策中的融合 4
3.3非结构化数据在财务分析中的价值挖掘 4
3.4区块链技术对会计信息安全的影响 5
4大数据环境下会计信息化面临的主要挑战 5
4.1数据安全与隐私保护问题凸显 5
4.2会计人员技能转型与复合型人才培养 6
4.3技术标准缺失与系统兼容性难题 6
4.4法规滞后与监管机制适应性不足 7
5推动会计信息化建设的对策与建议 7
5.1构建适应大数据环境的会计信息系统架构 7
5.2完善会计信息化相关法律法规与标准体系 7
5.3强化数据治理与内部控制机制建设 8
5.4加快会计人才数字化能力培养路径探索 8
结 论 9
参考文献 10
致 谢 11
