目录ABSTRACT..................................................1内容摘要..................................................1一、绪论..................................................3（一）研究背景.........................................3（二）研究意义.........................................3二、大数据时代财务会计的相关理论..........................4（一）大数据时代的概念.................................4（二）财务会计的概念...................................4（三）大数据时代财务会计的特点.........................5（四）大数据时代企业财务会计的应用.....................6三、大数据对财务会计工作的影响............................6（一）财务信息更加多元充分.............................7（二）提高了会计信息的准确性...........................7（三）降低了财务会计核算成本...........................8（四）转变了财务管理人员角色...........................8四、大数据下企业财务会计现状分析..........................9（一）企业之间技术竞争激烈.............................9（二）财务会计变革进程减缓............................10（三）对财务会计工作提出更高要求......................10五、大数据下企业财务会计存在的问题.......................11（一）缺乏擅长大数据财务管理人员......................12（二）信息安全受到威胁................................13（三）对财务的控制力不足..............................13（四）财务信息质量不足................................14六、解决大数据下企业财务会计问题的建议...................14（一）加强对财务管理人员的再培训学习..................15（二）加强信息安全技术保护............................16（三）加强财务控制力..................................17（四）加强对财务信息的挖掘............................17七、结论.................................................18参考文献.................................................19ABSTRACTWiththerapiddevelopmentofChina'seconomyandtheemergenceofnewtechnology,newfinancialmethods,managementmethods,businessphilosophyemergeinendlessly.Financialaccountingisanimportantbasicworkofmodernenterprises,whichiscrucialtothedevelopmentofenterprises.Keepingagoodhabitoffinancialaccountingistheguaranteeforthesustainableoperationofanenterprise.Withthecontinuousevolutionoftheneweconomy,facingthecomplexeconomicenvironment,thefinancialaccountingofenterprisesinChinapresentsthecharacteristicsofdiversification.Forenterprises,thebusinessactivitiesgeneratedbyenterprisesareinseparablefromthedevelopmentofbigdata.Inordertoimprovetheproductivityofenterprises,enterprisesshouldalwayspayattentiontobigdata.Bigdatahasrichstyleandhighefficiency.Therefore,wemustchangetheinherentwayofthinkingofenterprises,makeuseoftheinfluenceanddrivingforceofbigdata,andcombinethecharacteristicsoftheirownactivitiestomakebigdatareasonableandeffective.Thispaperfirstexpoundstherelatedconceptsofbigdataandfinancialaccounting,andanalyzesthebeneficialandadverseeffectsofbigdataonfinancialaccountingrespectively.Finally,accordingtotheexistingresearch,thispaperputsforwardhowtocontinuouslyoptimizefinancialaccountingandimproveenterpriseoperationefficiencyintheeraofbigdata.Keywords:Bigdataera;Financialaccounting;Impactresearch内容提要：随着我国经济飞速的发展以及新兴科技的出现,新的财务方法、管理方法、经营理念等层出不穷,财务会计是现代企业一项重要的基础性工作，对企业的发展至关重要。保持良好的财务会计习惯是一个企业持续经营的保证，随着新经济社会的不断演变，在当今大经济环境体系下，我国...
