| With the rapid development and wide use of big data technology,although convenient financial personnel work process,but the following potential risks also increase the quality of accounting information for Chinese medicine industry hidden trouble.At present,the relevant laws and regulations of accounting information quality of pharmaceutical enterprises are not perfect,and there is still room for improvement.Therefore,further research on how to improve the quality of accounting information of pharmaceutical enterprises under big data technology has become a direction worth exploring.From the perspective of the development and application of big data technology,this paper proposes corresponding solutions to the problems existing in the quality of accounting information,so that big data technology plays a positive role in the development of the quality of accounting information of pharmaceutical enterprises.There are six research methods: literature research method,which mainly summarizes the existing literature review at home and abroad and integrates the existing viewpoints;Comparative analysis method,before and after the advent of the era of big data accounting information acquisition,screening and processing methods compared,in order to show the advantages and challenges of enterprise accounting information in the era of big data;Case analysis,select a target company from the pharmaceutical industry--Hengrui Pharmaceutical,combined with the company’s 2019-2021 accounting statements related data analysis;Analytic hierarchy process,through the establishment of accounting information quality evaluation index system,further combined with three years of accounting statements to analyze the quality of Hengrui pharmaceutical disclosure of accounting information;SWOT analysis,reasonable analysis of the development of big data technology for pharmaceutical enterprises to bring opportunities and threats to the quality of accounting information,at the same time to analyze the advantages and disadvantages of pharmaceutical enterprises in the big data environment.Finally,from the three levels of technology,level and government and based on big data technology to improve the quality of accounting information of pharmaceutical enterprises corresponding countermeasures;At the same time,combined with big data technology,it puts forward supporting measures to improve the quality of accounting information of pharmaceutical enterprises,so as to better contribute to the improvement of the quality of accounting information of pharmaceutical enterprises at the present stage. |
