大数据基础上的会计信息系统研究.pdf

2018 3rd International Conference on Education and Management Science (ICEMS 2018) ISBN: 978-1-60595-536-0 Research on Accounting Information System Based on Large Data * Tao LI and Ang LI North China Electric Power University, Beijing China *Corresponding author Keywords: Big data, AIS(Accounting Information System), structural data. Abstract. At present,internationally, it is widely recognized and accepted that the entire society has entered into the Age of Big Data, and that Big Data has been increasingly infiltrated to various aspects of our lives. Obviously, accounting profession which deals with numbers all the day can not avoid influence from Big Data. Thus, the fundamental purpose of this article is how AIS(Accounting Information System) design to adapt to the development of the current era and to make greater contribution to enterprises. In this paper, in order to how big data affects the structure of information as starting point, I will make a thorough and creative design to AIS under Big Date and this design is based on the goal of maximizing the record and storage of information. 大数据基础上的会计信息系统研究 * 李涛, 李昂 华北电力大学经济与管理学院，北京，中国 *通讯作者 关键词：大数据；会计信息系统；结构化数据 摘要：目前国际上已经广泛接受并认可社会已经进入“大数据”时代，大数据越来越渗 透到我们生活中的各个方面。很显然，整天都要与数据打交道的会计行业避免不了受到 大数据的影响，会计信息系统应该如何设计以适应当前时代的发展，并为企业做出更大 贡献就是本文探讨的主要目的。在本文中，笔者将主要从大数据对信息结构的影响为入 手点，以最大化信息的记录和储存量为目标对大数据环境下的会计信息系统进行一个完 善性和创新性设计。 1．引言 对当前的会计行业而言，在大数据环境下，影响投资人决策的信息除了会计信息之外已 经出现很多其他渠道了，比如说新闻媒体的报道、企业管理层的自愿披露、甚至是网络社交 媒体曝光等等。会计行业若想维持住自身的地位，必须与其他各类信息提供者的信息价值竞 争中胜出才行。如果会计信息所包含的价