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本文以大数据时代会计信息化面临的风险及对策为研究对象,首先提出了大数据时代会计信息化面临的风险,包括会计信息化共享平台建设略显滞后,会计信息化共享平台安全性尚显薄弱,会计信息化标准和法规有待完善,会计从业人员的个人素质和业务能力有待提高;紧接着提出了让解决大数据时代会计信息化面临的风险的对策,包括加快会计信息化资源平台的自主性建设,构建会计信息化的网络防火墙,国家制定相关条例安全标准和法规,加强人力资源管理和人力资源建设;文章的最后是笔者基于大数据时代会计信息化实施过程中的两点反思。
This paper takes the risks and countermeasures of accounting informationization in the era of big data as the research object, first of all put forward the risks of accounting informationization in the era of big data, including the construction of accounting informationization sharing platform lags behind, the security of accounting information sharing platform is obvious Weakness, accounting information standard and laws need to be perfected, the personal qualities and professional abilities of accounting practitioners need to be improved. Then the countermeasures to solve the risks faced by accounting informatization in the era of big data are put forward, including accelerating the autonomy of accounting informatization resources platform The construction of accounting information network firewall, the state formulate relevant regulations safety standards and regulations, and strengthen human resources management and human resources construction; the last part of the article is based on two big points in the implementation of accounting information in the era of big data reflection.