摘 要
随着信息技术的迅猛发展，大数据已成为推动经济社会变革的重要力量，其在会计领域的应用也日益深入。然而，传统会计信息处理模式在数据容量、处理效率与信息相关性等方面面临诸多挑战，影响了会计信息质量的提升。本文旨在探讨大数据驱动下提升会计信息质量的有效路径，通过分析大数据技术对会计信息生成、处理和披露全过程的影响，提出优化会计信息质量的技术框架与管理策略。研究采用文献分析与案例研究相结合的方法，选取多个典型企业作为研究对象，评估大数据技术在其会计信息管理中的具体应用效果。研究发现，大数据技术不仅能够提高会计信息的及时性、准确性和完整性，还能增强信息的可比性与透明度，从而显著提升会计信息的整体质量水平。本研究的创新点在于构建了一个融合数据治理、智能分析与风险控制的三维会计信息质量提升模型，并提出了基于实时数据流的动态信息披露机制。这些成果为会计理论的发展提供了新的视角，也为实务界改进会计信息系统提供了切实可行的解决方案，具有重要的理论价值与实践意义。
关键词：大数据技术；会计信息质量；数据治理；智能分析；动态信息披露
Research on the Path of Improving Accounting Information Quality under Big Data Driving
Abstract: With the rapid development of information technology, big data has become a significant driving force for economic and social transformation, and its application in the field of accounting has also deepened. However, traditional accounting information processing models face numerous challenges in terms of data capacity, processing efficiency, and information relevance, which hinder the improvement of accounting information quality. This paper aims to explore effective pathways for enhancing accounting information quality under the influence of big data. By analyzing the impact of big data technology on the entire process of accounting information generation, processing, and disclosure, this study proposes a technical fr amework and management strategies to optimize accounting information quality. The research adopts a combination of literature analysis and case studies, selecting multiple representative enterprises as research subjects to evaluate the practical effects of big data technology in their accounting information management. Findings indicate that big data technology not only improves the timeliness, accuracy, and completeness of accounting information but also enhances its comparability and transparency, thereby significantly elevating the overall quality of accounting information. The innovation of this study lies in constructing a three-dimensional model for improving accounting information quality that integrates data governance, intelligent analysis, and risk control, as well as proposing a dynamic information disclosure mechanism based on real-time data streams. These contributions provide a new perspective for the development of accounting theory and offer practical solutions for practitioners to improve accounting information systems, holding both theoretical and practical significance.
Keywords: Big Data Technology; Accounting Information Quality; Data Governance; Intelligent Analysis; Dynamic Information Disclosure
目 录
1绪论 1
1.1研究背景和意义 1
1.2国内外研究现状 1
1.3本文研究方法 1
2大数据技术与会计信息质量的内在关联 2
2.1大数据技术的基本特征及其在会计中的应用 2
2.2会计信息质量的核心要素分析 2
2.3大数据如何影响会计信息的真实性与相关性 3
2.4数据驱动决策对会计信息质量提出的新要求 3
3大数据环境下会计信息质量问题的识别与评估 3
3.1传统会计信息质量评价体系的局限性 4
3.2基于大数据的会计信息质量监测机制构建 4
3.3多源异构数据对会计信息一致性的影响 4
3.4会计信息失真的大数据识别模型与实证分析 5
4大数据驱动下会计信息质量提升的关键路径 5
4.1构建智能化的会计信息采集与处理系统 5
4.2强化数据治理以保障会计信息可靠性 6
4.3推动企业内部控制系统与大数据深度融合 6
4.4提升会计人员大数据素养与技术应用能力 6
5政策建议与未来展望 7
5.1完善大数据应用于会计领域的制度环境 7
5.2加强行业标准建设与监管协同机制 7
5.3推进高校会计教育与大数据能力培养融合 8
5.4展望人工智能与区块链等新技术的延伸影响 8
结论 8
参考文献 10
致 谢 11
