大数据对企业会计信息质量的影响——以新东方公司为例

XCLW54046  大数据对企业会计信息质量的影响——以新东方公司为例  (字数：13005)

摘  要

近几年来，互联网络高速发展，迎来了信息急剧增长的大数据时代。在此时代背景下，各行各业都受到了不同程度的影响，特别是对会计行业的影响程度最大。各企业的财务数据以及经营成果、资金变动等财务信息都可以用会计信息来反映，所以说，会计信息的好坏会影响企业的经营情况，也会影响经济的发展。现今，会计信息呈现飞速增长趋势，难辨其真伪；信息公示门槛低，网络监管力度不足；网络信息安全不保障，这些因素都影响着会计信息的质量。我国会计信息质量存在诸多问题，本文以新东方公司为例，从企业会计信息质量的及时性，相关性，可靠性分析出发，对大数据背景下可能给会计信息质量带来的问题加以分析，并分析出造成该问题的原因，提出妥善的意见，对大数据下企业会计信息质量的环境加以改善，助力于经济更好的发展。

关键词：大数据；会计行业；会计信息；会计信息质量。

Abstract

In recent years, with the rapid development of Internet, the era of big data has emerged and developed on this basis. In the context of this era, all walks of life have been affected to varying degrees, especially the accounting industry. Accounting information can be used to reflect the financial data, operating results, capital changes and other financial information of enterprises. Therefore, the quality of accounting information will affect the operation of enterprises and economic development. Nowadays, accounting information shows a rapid growth trend, which makes it difficult to distinguish the true from the false; the threshold of information publicity is low, the intensity of network supervision is insufficient; the network information security is not guaranteed, these factors all affect the quality of accounting information. There are many problems in the quality of accounting information in our country. This paper takes New Oriental Company as an example, starting from the analysis of the timeliness, relevance and reliability of the quality of accounting information in enterprises, analyses the problems that may be brought to the quality of accounting information under the background of big data, analyses the causes of the problems, puts forward appropriate opinions, and adds to the environment of the quality of accounting information in enterprises under big data. To improve and contribute to better economic development.

Key words: Big data; Accounting industry; Accounting information; Accounting information quality.

目录

摘  要I

AbstractII

绪论1

1、研究背景及意义1

2、国内外研究动态1

3、研究框架2

一、相关概念3

1、会计信息与会计信息质量3

2、会计信息的重要性3

3、会计信息质量特征4

4、大数据定义及特征4

二、大数据对企业会计信息质量的影响5

1、可靠性5

2、相关性6

3、及时性6

三、大数据视角下新东方企业会计信息质量分析6

1、新东方企业简介6

2、新东方的相关数据资料7

3、新东方会计信息质量分析7

四、大数据视角下提高企业会计信息质量的建议9

1、加强对互联网信息的监管力度9

2、提升会计人员的水平9

3、构建大数据会计信息分析平台10

4、健全和完善相关网络会计立法10

结论12

参考文献13