Research On The Accounting Information Reconstruction In Big Data Era: Motivation,Paradigm,Path

Accounting information plays an absolutely important role in supporting corporate decision-making.The usefulness of decision-making information is directly related to the accuracy of decision-making.But after a questionnaire,we find that 52 of the 118 companies surveyed did not give a satisfactory evaluation of the accuracy of their current decisions.Simultaneously,With the development of information technology,innovative applications of new technologies in the field of accounting are emerging one after another,but the interpretation of these applications in theory is seriously lagging behind.For example,big data has been widely mentioned in recent years,and it has the characteristics of large data size,various types,fast processing speed and low value density.Therefore,applying big data technology to the accounting field can help companies get more useful information for decision making.How to explain the application logic of big data technology in accounting information reconstruction from the theoretical level is worth discussing,which is the purpose of this paper.This paper studies the motivation,paradigm and path of accounting information reconstruction based on the theory of decision-making usefulness and the theory of BI.Through the research on the motivation of accounting information reconstruction in the era of big data,this paper finds that traditional accounting information has many drawbacks,it can not meet the decision-making needs very well.Big data technology has changed the data structure,realized the use of fair value measurement and enriched the content of financial reports Therefore,in the era of big data,accounting information reconstruction can provide more production and operation data of enterprises,and help enterprises make decisions based on the preservation of the original accounting system,multi-angle accounting of information.Then,according to the survey results,we research the reconstruction paradigm from three perspectives: the deep mining of financial data in the same industry,data mining of upstream and downstream enterprises in the supply chain and multi-dimensional report of different business responsibility entities within the enterprise.After confirming the paradigm of accounting information reconstruction,we study the path of accounting information reconstruction under the support of big data function.Using the internal data,the enterprise can automatically calculates various financial business indicators through internal data through the data integration platform to form a data summary table or analysis report feedback to the decision makers.For the external data,enterprises can implement internal and external docking mechanisms and make the relevant department personnel collect simultaneously.Next,enterprises conduct analysis of differences through industry data calculation industry standards and set up financial warning lines through supply chain data to reduce the impact of external risks.At the end of this paper,the results of the reconstruction are disclosed through management accounting report.Management accounting report should include pre-strategy implementation,business environment analysis,overall business process analysis,multi-dimensional performance management,and planning and overall budgeting.Finally,this paper analyzes the case of F Group,which has established a big data integration platform,and proposes the improvement suggestions and development prospects of using big data technology to reconstruct accounting information.