大数据时代企业财务会计存在的问题及对策摘要随着我国经济飞速的发展以及新兴科技的出现，新的财务方法、管理方法、经营理念等层出不穷，财务会计是现代企业一项重要的基础性工作，对企业的发展至关重要。社会是不断进步的，随着互联网信息技术的快速发展，信息化必然成为今后社会的主流趋势，因此会计行业想要在大数据时代背景下继续生存发展，必须要顺应时代发展的潮流，通过不断的学习、改革与创新，适应社会发展的需要。可以预见的是，大数据时代的到来必然给社会发展带来翻天覆地的变化，拓宽眼界，与时俱进，才有可能实现企业乃至整个会计行业的跨越式发展。保持良好的财务会计习惯是一个企业持续经营的保证，随着新经济社会的不断演变，在当今大经济环境体系下，我国企业财务会计呈现出多元化的特点。对于企业来说，企业产生的经营活动与大数据的发展密不可分，为了提高企业的生产力，企业应当时刻关注大数据。而大数据具有丰富的风格以及很高的执行效率。因此，必须改变企业固有的思维方式，利用大数据的影响力和驱动力，并且结合自己的活动特点，使大数据是合理的有效的。本文首先阐述了大数据与财务会计的相关概念，并分析大数据对财务会计的影响，最后针对已有的研究，提出如何在大数据时代下不断优化财务会计，提高企业经营效率。关键词：大数据时代：财务会计；影响研究AbstractWith the rapid development of China's economy and the emergence of newtechnology,new financial methods,management methods,business philosophyemerge in endlessly.Financial accounting is an important basic work of modernenterprises,which is crucial to the development of enterprises.Keeping a good habitof financial accounting is the guarantee for the sustainable operation of an enterprise.With the continuous evolution of the new economy,facing the complex economicenvironment,the financial accounting of enterprises in China presents thecharacteristics of diversification.For enterprises,the business activities generated byenterprises are inseparable from the development of big data.In order to improve theproductivity of enterprises,enterprises should always pay attention to big data.Bigdata has rich style and high efficiency.Therefore,we must change the inherent way ofthinking of enterprises,make use of the influence and driving force of big data,andcombine the characteristics of their own activities to make big data reasonable andeffective.This paper first expounds the related concepts of big data and financialaccounting,and analyzes the beneficial and adverse effects of big data on financialaccounting respectively.Finally,according to the existing research,this paper putsforward how to continuously optimize financial accounting and improve enterpriseoperation efficiency in the era of big data.Key words:Big data era;Financial accounting;Impact research