摘 要
随着信息技术的迅猛发展，大数据技术正深刻影响着企业管理与决策模式，尤其在财务报告领域展现出巨大潜力。本文旨在探讨大数据背景下提升企业财务报告质量的路径与策略，分析其对财务信息真实性、相关性及及时性的促进作用。研究采用文献分析与案例研究相结合的方法，选取多个行业典型企业进行深入剖析，构建了基于大数据技术的财务报告质量评价框架，并通过实证数据验证其有效性。研究结果表明，大数据技术不仅能够显著提高财务数据处理效率和准确性，还能增强风险预警能力和信息披露透明度。在此基础上，本文创新性地提出融合数据治理与内部控制的综合模型，为企业优化财务报告体系提供理论支持与实践指导。主要贡献在于将大数据技术与财务报告质量管理深度融合，拓展了传统财务分析的研究边界，为推动企业财务数字化转型提供了新思路。
关键词：大数据技术；财务报告质量；数据治理；内部控制；数字化转型
Abstract
With the rapid development of information technology, big data has been profoundly influencing enterprise management and decision-making models, particularly demonstrating significant potential in the field of financial reporting. This paper aims to explore the pathways and strategies for enhancing the quality of corporate financial reporting in the context of big data, analyzing its facilitative role in improving the authenticity, relevance, and timeliness of financial information. The study employs a combination of literature analysis and case research methods, conducting in-depth examinations of multiple representative enterprises across different industries. It constructs an evaluation fr amework for assessing financial reporting quality based on big data technologies and validates its effectiveness through empirical data. Findings indicate that big data not only significantly enhances the efficiency and accuracy of financial data processing but also strengthens risk预警 capabilities and the transparency of information disclosure. Building upon these insights, this paper innovatively proposes an integrated model that combines data governance with internal control, offering both theoretical support and practical guidance for optimizing corporate financial reporting systems. The primary contribution lies in the deep integration of big data technologies with financial reporting quality management, thereby expanding the research boundaries of traditional financial analysis and providing new perspectives for advancing digital transformation in corporate finance.
Keywords: Big Data Technology; Financial Reporting Quality; Data Governance; Internal Control; Digital Transformation
目 录
1绪论 1
1.1研究背景与现实意义 1
1.2国内外研究现状综述 1
1.3研究内容与方法设计 1
2大数据对企业财务报告质量的影响机制 2
2.1大数据技术的基本特征与应用趋势 2
2.2财务数据采集与处理方式的变革 2
2.3数据驱动下的财务信息披露优化 3
2.4企业财务决策支持能力的提升路径 3
3大数据背景下财务报告质量问题分析 4
3.1当前企业财务报告存在的主要问题 4
3.2数据真实性与完整性保障挑战 4
3.3技术应用中的合规性与风险控制 5
3.4信息系统建设对财务质量的制约因素 5
4提升财务报告质量的大数据应用策略 6
4.1构建智能化财务数据管理平台 6
4.2强化内部控制与审计数据分析能力 6
4.3推动财务人员数字化素养提升 7
4.4完善大数据环境下的监管与标准体系 7
结论 8
参考文献 9
致 谢 10
