Research on the Impact of Big data on Financial Accounting and Countermeasures

: In recent years, Big data technology has developed rapidly. With the continuous popularization of Big data applications, its impact on the financial industry has gradually increased. This paper first analyzes the impact of Big data on financial accounting, and then proposes relevant countermeasures against the impact performance, aiming to provide reference for improving the financial management level of China's financial institutions in the context of Big data, and further enhance the comprehensive competitive strength of China's financial institutions.


Introduction
In the context of the continuous development of the Internet economy, Big data technology has become the core competitiveness of enterprises.Enterprises using Big data technology for financial management can significantly improve the efficiency of enterprise financial management.At present, in the context of the Internet economy, the competition in the financial industry is becoming increasingly fierce, and the application of Big data technology has effectively promoted the rapid development of the financial industry.Therefore, in order to promote the better development of financial institutions, it is necessary to adjust the financial accounting work mode and content in a timely manner.At present, the traditional financial accounting model can no longer meet the requirements of the Big data era, so it is necessary to fundamentally change the financial accounting work model.In the context of the Big data era, to ensure that the quality and efficiency of financial accounting can be significantly improved, it is necessary to actively explore the impact of Big data on financial accounting [1].

Financial accounting and management methods urgently need improvement
In recent years, due to the rapid development of internet technology and the rapid rise of the internet economy, traditional financial institutions have begun to enter the era of internet finance, and their business models and management models have undergone profound changes.Currently, traditional financial institutions mainly collect, record, and process various accounting information through paper, paper, and other methods, as well as summarize and analyze data.Internet financial institutions use online platforms to collect, process, and analyze various data information.For example, most banks in China have already opened online banking services, allowing customers to make deposits, withdrawals, and other operations through the internet, and to check the balance changes in real-time.However, due to the above changes, traditional financial accounting and management methods are not applicable, so it is necessary to improve the existing accounting and management methods [2].

Changes in financial accounting data sources
In the context of Big data, financial institutions' requirements for financial accounting data sources are constantly improving, and traditional accounting data acquisition methods can no longer meet the development needs of financial institutions in the context of Big data.Specifically, from the perspective of information collection, due to the fact that financial institutions mainly rely on internal information when exchanging information with the outside world, they have not fully utilized the role of external data collection.Secondly, from the perspective of information storage, due to the increasing demand for data storage by enterprises, traditional computer technology has been unable to meet the data storage needs of enterprises in the past.

Improved sharing of financial accounting information
In the context of Big data, the operation and management mode of financial institutions has changed greatly.Especially in financial accounting, a large amount of accounting information needs to be summarized and processed, and transferred to banks, securities and other financial institutions through the network, and then the staff of these financial institutions will conduct data analysis and processing, so as to provide reference for relevant decisions.In this process, by sharing and processing enterprise accounting information, more timely, accurate, and comprehensive accounting information can be provided for the financial management of financial institutions, thereby improving the level of financial management [3].

Improving accounting and management methods
In the context of Big data, the traditional accounting model can no longer meet the needs of financial institutions' accounting informatization construction.We must strengthen accounting and management in the context of Big data, constantly improve accounting efficiency, and adapt to the needs of accounting informatization construction in the new era.
First of all, financial institutions must strengthen their understanding of accounting informatization construction in the financial industry, further integrate Big data technology and accounting work effectively, collect and sort financial data of financial institutions comprehensively through the Internet platform, and use computer technology to scientifically classify, summarize and analyze financial data, so as to effectively improve the timeliness and accuracy of accounting information in this way.Secondly, financial institutions should strengthen the management and control of financial information quality, make full use of Big data technology to analyze and process financial information, and comprehensively ensure the authenticity and integrity of financial information.Thirdly, in the context of Big data, financial institutions must also strengthen the construction of internal control system, and strengthen the standardization and management of financial accounting work by improving the internal control system.Finally, financial institutions need to pay attention to the following requirements when using Big data technology to analyze financial information.Specifically, first, financial institutions should establish and improve the internal control system of financial accounting in the context of Big data, strengthen internal control, and avoid fraud committed by internal staff of financial institutions by taking advantage of their positions.Secondly, financial institutions should strengthen the management and control of accounting information security, and ensure that financial information of financial institutions will not be stolen by criminals by establishing a sound Safety management system.Thirdly, financial institutions should make full use of Big data technology to optimize and improve financial accounting, and optimize the functional construction and application level of Accounting information system.Finally, financial institutions should strengthen financial supervision and strengthen the ability and level of internal staff to apply Big data technology [4][5].
In short, with the continuous promotion and application of Big data technology in China's financial industry, financial institutions must accelerate the pace of their own internal financial management system construction.

Strengthen the management of accounting data sources
With the arrival of the era of Big data, financial institutions are facing increasing operational risks.Therefore, in order to effectively reduce operational risks, financial institutions need to strengthen the management of accounting data in their daily business activities to improve the quality of accounting data.
(1) Establish a sound internal control system.The internal control system is an important rule and regulation in the daily business activities of financial institutions.Its role is to regulate the daily business behavior of financial institutions, constrain various illegal operations that may occur during their daily operations, and ensure that financial activities of financial institutions are carried out smoothly according to established plans.With the arrival of the era of Big data, financial institutions will face more and more risk factors in the process of financial management.If financial institutions cannot effectively control and manage these risk factors, they may fall into operational difficulties.Therefore, financial institutions must establish and improve internal control systems to effectively manage accounting data sources.Table 1 is the basic composition mechanism of the internal control system [6][7].2) Improve the professional level and comprehensive quality of accounting personnel.In the era of big data, financial managers must strengthen their learning and mastery of relevant business knowledge, be able to find problems in accounting data sources in a timely manner, and effectively solve these problems through their own professional quality.Therefore, financial institutions must increase their efforts to cultivate the professional competence of accounting personnel, and improve their professional level and comprehensive quality through various means.Table 2 shows the main ways to cultivate the professional literacy of accounting personnel.
(3) Strengthen external audit supervision of financial institutions.Financial institutions should strictly comply with the provisions and requirements of relevant national laws and regulations in their daily business activities, and follow the principles of openness, fairness, and impartiality in conducting business operations.In order to effectively supervise the standardization and legality of the business operations and financial management activities of financial institutions, national audit institutions should conduct regular or irregular special audits.When auditing financial institutions in daily business activities, necessary information should also be actively coordinated and provided.

Deepen the mechanism for sharing and utilizing accounting information
(1) Building an accounting information sharing platform.By strengthening the construction of an accounting information sharing platform, the internal and external accounting data of banks can be centrally and uniformly managed, and relevant data scattered in different departments can be summarized and organized.By analyzing, mining, and applying data information, the utility value of accounting information can be improved, helping banks quickly obtain effective data information, and enhancing their market competitiveness.At the same time, it can also effectively avoid the occurrence of problems such as information distortion and data loss [8][9].
(2) Optimize accounting information systems.By improving the construction of the Accounting information system, the data of each department within the bank can be comprehensively managed, and the accounting information can be analyzed, sorted and processed, so as to achieve effective communication and cooperation between various departments and further improve work efficiency and quality.After improving the construction of the financial Accounting information system, it can be connected with other systems within the financial institutions to establish a unified network platform, which can not only manage and display the business data of various departments and units in a centralized manner, but also provide a communication and interaction platform for various departments within the bank.
(3) Improve the professional literacy of accounting personnel.With the increasingly fierce, diversified, and complex competition in the financial industry, banking professionals need to possess stronger professional qualities and abilities in order to better adapt to the development needs of financial institutions.Therefore, banks must attach importance to cultivating and enhancing the professional literacy of their employees.By formulating unified training plans and objectives, employees can strengthen their learning of Big data technology knowledge and computer application technology knowledge; It is also possible to continuously enhance the application ability of practitioners to new technologies through training courses, seminars, and other activities focused on technology application [10].

Conclusion
To sum up, in the face of the impact of Big data on financial accounting, people should change the traditional management model to achieve the transformation of financial accounting work mode in the Big data era.Financial institutions should fully understand the impact of the Big data era on financial accounting, and improve the efficiency and quality of financial accounting work by introducing advanced information technology, strengthening internal control and supervision, establishing information sharing mechanisms and other ways, To lay a solid foundation for promoting the sustainable development of China's financial institutions.

Table 1 :
Basic composition mechanism of internal control system

Table 2 :
Main Methods of Cultivating Professional Literacy of Accounting Personnel