Accounting Supervision System Construction Of State-owned Enterprise In Big Data Era

Accounting supervision is used by accounting mechanism and accounting personnel as the system of guaranteeing the quality of fiscal information according to the law.Accounting supervision implementation could not only make the accounting mechanism obey every fiscal laws and regulations,it can also assurance the authenticity of accounting information.State-owned enterprises are taking as backbone of our national economy,that the reason why should those state-owned enterprises pay attention to the function of accounting supervision,construct accounting supervision system,keep accounting information disclosure and provide institution guarantee for state-owned enterprise reform.Now China is undergoing a drastic information reform,with the development of cloud computing and internet technical,data analysis is getting more important in the economic society,it is the time of big data era.Data collect,analyze,process and dispose provide not only mass fiscal data,but also bring a new "information revolution" for accounting supervision.With the characteristic of big data era and its requirements on accounting supervision as the breakthrough point,this essay analyzed the deficiency of state-owned enterprises and find out that we must strengthen corporate governance to construct a new accounting supervision system.accounting supervision system based on internal supervision,external supervision and government supervision,it will build the theoretical base and technical support for the big data accounting analysis platform depend on internet and cloud accounting,in order to analyze accountant.At the same time,the comprehensive quality supervision and evaluation mechanism of enterprise accountants is designed,and the accounting supervision of state-owned enterprises is effectively carried out in a multi-angle and all-round way.Finally,based on the H group,as a specific case,analyzes the existing problems in the accounting work,the design of specific application to the corporate governance,accounting supervision system to evaluate the effect of the application,so as to verify the feasibility and effectiveness of accounting supervision system.The research value of this paper is mainly reflected in the following aspects: first,the introduction of big data theory in the traditional way of accounting supervision of state-owned enterprises,and the construction of the data-oriented accounting supervision system.With the trend of information development,it enriches the theoretical system of accounting informatization.Second,starting from today's state-owned enterprisesaccounting supervision work of actual demand,the innovative design of accounting personnel overall quality supervision and evaluation system,and embodies the big data in the practical work of the concrete is applied,for the enterprise managers effective decision-making provides a new way of thinking.