随着互联网技术的发展,如今全球逐渐进入大数据时代。大数据时代背景下,各行各业逐渐加大了对现代化信息技术的应用,如云计算、大数据信息化处理技术等,其中大数据技术对会计、审计发展的影响较大,其改变了传统会计、审计的思维、技术等,促使会计和审计向更快更准确的方向发展。本文主要分析了大数据时代的内涵及特征,阐述了大数据时代对社会会计、审计发展走向的影响,并在针对大数据时代背景下会计、审计的发展趋势进行了研究和探讨。 With the development of Internet technology, the world has gradually entered the era of big data. Big data era, all walks of life has gradually increased the application of modern information technology, such as cloud computing, big data processing technology, etc., of which big data technology has a greater impact on accounting and auditing development, which changed the traditional Accounting, auditing thinking, technology, etc., to promote accounting and auditing to faster and more accurate direction. This paper mainly analyzes the connotation and characteristics of the era of big data, expounds the impact of big data era on the development of social accounting and auditing, and conducts a research and discussion on the trends of accounting and auditing in the era of big data.