本科论文摘 要大数据、智能化、移动互联网和云计算等信息技术（简称“大智移云”）的日益成熟，为传统会计的发展带来了巨大的冲击和挑战，促使企业转变传统财务管理模式，对会计业务流程提出了新的要求。本文以“大智移云”现代信息技术为背景，首先分析了会计业务流程优化的历史及现状，着重分析了现有会计业务流程中会计数据的输入方式、会计业务程序、会计信息的输出内容和会计信息的输出方式这四部分存在的问题，针对这些问题，借助现有的信息技术手段，提出具体的改进意见。通过本文的研究，能使会计业务流程更加适应信息使用者的需求和企业的发展需要，实现会计的转型和发展。关键词：大智移云，会计业务流程，业务流程重组本科论文AbstractThe increasing development of information technologies such as Big Data, AI, Mobile Internet and Cloud Computing (hereinafter referred to as "BAMC") has brought great impact and challenges to the development of traditional accounting, prompting enterprises to change the way of traditional financial management and putting forward new requirements for accounting business processes. Based on the modern information technology of "BAMC", this paper analyzes the history and status quo of the optimization of accounting business process, and emphatically discusses the problems existing in the four parts of the existing accounting business process: the input way of accounting data, accounting business procedures, the output content of accounting information and the output way of accounting information. In view of the above problems, with the help of the existing information technology means, specific improvement suggestions are put forward. The research in this paper can make the accounting business process more suitable for the needs of information users and the development needs of enterprises, as well as help realize the transformation and development of accounting business.Key words: Big wisdom cloud, Acco...
