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| 大数据背景下企业会计信息质量探析 摘 要 在网络信息技术日益成熟以及信息产业化水平持续提升的背景下，如今的社会环境也和以往相比发生了极大的变化，大数据时代来临的同时，也推动了互联网经济的创新发展。在全新的大数据背景下，数据数量显现出多而杂的特征，给企业整理与利用会计信息带来了较大的困难，当然日益提升的信息化发展水平也给企业了解多方面信息带来了机遇。所以大数据给企业会计信息工作带来的影响是双重的，企业需要抓住机遇，迎接挑战，克服不利因素，扭转思维模式，科学恰当地运用大数据技术手段，从而有效保障会计信息质量，给企业制定科学决策创造良好条件。 关键词：大数据；企业；会计信息质量 ABSTRACT Under the background of the increasingly mature network information technology and the continuous improvement of the level of information industrialization, today's social environment has changed greatly compared with the past. With the advent of the era of big data, it also promotes the innovation and development of the Internet economy. In the context of new big data, the number of data shows the characteristics of many and miscellaneous, which brings great difficulties for enterprises to sort out and use accounting information. Of course, the increasing level of information development also brings opportunities for enterprises to understand various aspects of information. Therefore, the impact of big data on enterprise accounting information work is twofold. Enterprises need to seize the opportunity, meet the challenge, overcome the adverse factors, reverse the mode of thinking, and scientifically and properly use big data technology, so as to effectively guarantee the quality of accounting information and create good conditions for enterprises to make scientific decisions. Key words：big data;enterprise;Accounting information quality |
