论文总字数：12591字

摘 要

随着互联网时代的发展，大数据、云计划、物联网集合下的“大智移云”时代悄然而至，传统会计的传统工作模式也会随之发生改变，只有跟着时代脚步前行的企业才能在这变幻叵测的时代形势下站稳脚跟，本文从四个部分展开分析当下发展。第一章依始，分析的是本论文课题的时代背景，大智移云的出现，将传统会计的工作效率大幅度提高，打通了阻塞的信息流通渠道，让信息流动了起来，从此背景而引出了研究意义。第二章进行对大智移云的概述，以及大智移云时代已来对会计行业的影响，新时代环境下对会计核算方式也会产生重新定义，智能机器人的出现可以替代大量传统会计人员的基础工作，对会计人员的素质要求也越发增高，在财务共享平台的运用下，也将企业的财务管理推向一个更加规范化平台。第三章讲述在时代交接棒下，我们所面临的全新挑战，不管是对政府、企业还是个人而言都视作一次提高和上升。最后是为上述问题提出的应对措施，在专业定性角度上我们可以重新规范会计理论，宏观层面需要政府进行全局调控，打造更加透明、公正的信息化平台并推动其建设，同时，企业要应势而为，借助风向打造信息化平台建设，在员工筛选上也更往综合素质全面的人才靠拢。只有接好这些新的挑战，我们才能在市场中留下自己的一席之地。

关键词：大智移云；财务共享；管理模式创新；规范化流程

“Great wisdom ”moves clouds background of accounting work

Abstract

With the development of the Internet age, big data collection, cloud plans, Internet of things "moving cloud" wisdom, age under quietly but go to, the traditional accounting work mode will change, only follow times footsteps can enterprises gain a foothold in this situation, changes of the times, in this paper, the analysis of the present situation from four parts. Firstly, the first chapter analyzes the historical background of the topic of this paper. The appearance of "wisdom move cloud" has greatly improved the work efficiency of traditional accounting, opened up the blocked information flow channel, and let the information flow from this background then lead to the research significance. The second chapter gives an overview of "big data". Then we talk about the big moving cloud eras’ coming how to impact on the accounting profession, accounting method under the condition of a new era may have redefined, the emergence of intelligent robot can replace a lot of work. The quality of accounting personnel requirements are also increased, the emergence of financial sharing platform will also put the enterprise’s financial management to a more standardized platform. The third chapter tells us Under the baton of The Times, we are confronted with a new challenge, whether for the government, enterprises or individuals as a new improvement and rise. Finally we need to put forward with some measures for these problems, we can restandardize the accounting concept. At the macro level ,we need a global government regulation, building a more transparent and fair platform to promote the information platform construction, at the same time, enterprises should be potential of building information platform construction under these policies, and employ the employers who are talent and all-powerful. Only by taking up these new challenges, can we keep our place in the market.

Key Words: Big data,Cloud computing,Web of things; Financial shared; Management model innovation; Normalized process

目 录

摘要 I

第一章 绪论 1

1.1选题背景 1

1.2研究意义 2

1.3技术路线 2

第二章 大智移云模式下对会计的影响 4

2.1大智移云概述 4

2.2大智移云时代对财务会计的影响 5

2.2.1会计核算方式影响 5

2.2.2会计人员影响 5

2.2.3会计工作的影响 6

2.3 大智移云时代对财务共享服务的影响 7

2.3.1财务共享模式概述 7

2.3.2财务共享模式价值 8

第三章 大智移云时代下会计工作面临的挑战 10

3.1信息化平台建设标准缺乏 10

3.2复合型人才相对匮乏 10

3.3信息安全无法得到完全保障 11

3.4财务共享模式下的法律风险 11

第四章 大智移云下会计工作的应对措施 12

4.1拓展与完善财务会计理论 12

4.2加强信息化建设，重塑财务工作流程 12

4.3以人为本，培养适应新时代的优秀会计人才 13

参考文献 14

致谢 16

第一章 绪论

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