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dian fu yu chuang xin : da shu ju wei cai wu hui ji zhu ru bian ge ji yin
Pages: 8-12
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  大数据财务会计创新变革;
Abstract: 新一代互联网技术的应用带来了呈指数增长的大数据,大数据的出现给财务会计带来了颠覆性变革。本文通过对大数据基本概念的定位与理解,从会计假设、会计信息质量要求、确认与计量、财务报告等四个方面分析大数据变革环境下的财务会计变革。
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