Looking back on the development history of human accounting, it is not difficult to see that the emergence of finance is inseparable from the development of economy and the progress of human society, especially after human beings enter the modern society, financial accounting is constantly improved and updated with the continuous development of market economy. It is not difficult to see from this development law that the development of financial accounting will inevitably change or make corresponding adjustments with the changes of economic environment, and finally realize the mutual coordination between financial accounting development and economic environment changes. With the deepening of modern informatization, the data volume of enterprises is increasing gradually, showing an explosive growth trend, and the data structure is complex. In such an era of information explosion, both large state-owned enterprises and private small and medium-sized enterprises are speeding up to catch up with the development of big data, hoping to find ways and resources for enterprises to realize wealth and improve their core competitiveness and self-worth.

First, the requirements and impact of the era of big data on accounting work

With the continuous evolution of the background of the human era, the arrival of the era of big data determines that the development pace of enterprises must keep up with the development and progress of the times, keep pace with the times and innovate in time. As an inevitable product of the development of the times, the development of accounting work must be synchronized with the times and improved under certain background. Therefore, the arrival of the era of big data puts forward new requirements for accounting work.

(a) Accounting should collect and store more data with various structures.

The value of big data brought by the development of the information age is immeasurable, and all kinds of useful information contained in it are immeasurable. Big data technology more comprehensively reflects the economic and business needs of enterprises and provides convenient conditions for data processing. By effectively collecting all kinds of big data, enterprises can effectively increase market share and become an inevitable trend for enterprises to seize competitive advantage. The accounting department of an enterprise is directly related to all kinds of data, materials and information. If we can make better use of the large amount of data created in this era of big data, it will provide first-hand information for information users of enterprises and facilitate enterprises to make various decisions. Therefore, this requires the financial personnel of enterprises to be familiar with information technology and be able to quickly and accurately dig out valuable data from numerous data and complex data tables, so as to fully reflect the development of enterprise economic business and eliminate the problems caused by information asymmetry. For example, for the cost control and internal control personnel of enterprises, with the continuous development and improvement of market economy, the level of cost will become the key factor of enterprise profit in the era of low profit. In the era of big data, professional cost analysis and control personnel should not only have rich and solid financial expertise, but also understand and pay close attention to various production processes, production links and internal control processes of enterprises, control various indicators (such as production efficiency and internal control) in time, and fully tap relevant cost data with the help of cost control system, and make reasonable allocation, collection and composition analysis of cost data, thus laying a foundation for effective cost control of enterprises and providing help for enterprise decision-making.

(B) Accounting should pay more attention to the value brought by unstructured data.

At present, the accounting treatment of enterprises and institutions mainly deals with structured data. The development of modern computer technology, the development of information technology and the popularization of network technology have provided convenience for accountants to deal with structured data. They are basically mature and very skilled in the calculation, summary and statistics of structured data. Even when they encounter a large amount of data, they can complete these tasks with the help of corresponding commercial software. However, with the continuous development of the information age, many semi-structured and unstructured data and components have become the mainstream of the data world. This essential substitution and leap is not only reflected in the change of data volume, but also fully reflected in the value generated by data. Therefore, this requires that accounting work must fully analyze the value of these data and try to dig out unstructured data if it really wants to find data with rich value from massive data. The more data value is mined, the more competitive advantages can be brought to the business development of enterprises.

(C) should continue to meet the individual needs of users of accounting information.

Accounting is a systematic project to provide decision-making information for enterprise managers. With the continuous development of socialist market economy, enterprises are facing increasingly fierce market competition, and the stakeholders of enterprises pay more and more attention to the scientificity, correctness and applicability of business decisions, which has triggered the change of accounting objectives of enterprises and gradually completed the transformation from economic management responsibility to decision-making responsibility. With the advent of the era of big data, the application of cloud computing, the increase of data information capacity and the demands of information users have gradually become more diverse, complicated and personalized, which are unpredictable for accounting work. With the development of the era of big data, enterprise decision makers pay more attention to the personalized development trend of accounting information, which is a major challenge to traditional accounting work. In the perfection of the era of big data, accounting work should strive to follow this basic principle and take active measures to deal with this uncertainty.

(D) Effectively improve the accuracy of accounting information.

In traditional accounting work, the preparation of enterprise financial reports is mainly based on basic confirmation, measurement and recording. Due to the lack and imperfection of technical means, enterprise financial data and related business data, as important resources in enterprise management, have not given full play to their value and attracted enough attention. In particular, due to the limitation of technical conditions, some enterprises failed to collect, sort out, analyze and evaluate the data information needed for decision-making, which led to difficulties in data sorting and low efficiency in data use, thus affecting the authenticity, accuracy, accuracy and availability of enterprise financial information. For example, many financial management data lose their function and value after generating financial statements for enterprises, and are in a dormant state. However, the arrival of the era of big data has promoted the development of technology. Enterprises can efficiently process and integrate all kinds of massive data and dig out more valuable data that can promote the development of enterprises, thus improving the accuracy of enterprise financial management data and making it develop in a scientific, standardized and standardized direction.

(V) Comprehensively promote the role transformation of financial personnel.

With the advent of the era of big data, accountants in enterprises have begun to turn to traditional roles, not only doing simple bookkeeping, integration and report analysis, but thinking about changing to high-level accounting management. Traditional accounting only provides data basis for managers, operators and decision makers of enterprises through the analysis of report data. With the development of market economy and the intensification of competition, simple data analysis based on financial statements is not enough to meet the needs of information demanders. In the era of big data, the financial personnel of enterprises can dig out the information needed for enterprise development from different angles and levels, completely break the data analysis problem that traditional Excel data analysis can't achieve, see the problems and current situation of enterprises in development through the essence of these data, and objectively evaluate the operating conditions and operating results of enterprises in time, thus revealing the shortcomings of enterprises and providing a clear direction for changing the thinking of operators.

Second, the new thinking of accounting work in the era of big data network

(A) conform to the development of the times as the general program of accounting work

Accounting practice develops in a constantly changing external environment, and changes with the change of the environment. Therefore, accounting work must be combined with the close background of the times, life and society, so that the development of accounting can conform to the trend of the times. In the era of big data, the way people get data and information is getting simpler and faster. Therefore, the development of accounting work must be based on adapting to the trend of the times.

(b) establish a people-oriented focus.

In the era of knowledge economy, human resources have become the main source to improve the competitiveness of enterprises and play a vital role in the creation and transfer of enterprise value. The traditional human resource management model seems to be stable, but in fact there are many hidden dangers, which easily lead to the phenomenon of buck passing among employees. With the advent of the era of big data, the transmission of information is fragmented. Only by giving full play to people's subjective initiative and creativity can we improve the productivity of massive data. Therefore, people-oriented accounting will change in the era of big data. For example, for a long time, financial personnel have been divorced from the business reality of the enterprise and sit in the office to build cars, while business financial personnel have achieved the perfect combination of finance and business. Financial personnel are required to go deep into all business departments and links of the enterprise, directly transform business information into various valuable financial information, and provide more professional financial analysis for the enterprise. In this regard, the successful transformation of business finance personnel of Haier Group has been done well.

(C) the support of information technology will greatly improve the ability of financial management.

The development of modern information technology has promoted the rapid development of Internet of Things, Internet and Intranet, and also promoted the development of the era of big data. Therefore, without the support of information technology, the collection, processing, output and analysis of big data will be hindered. Therefore, modern information technology has become an important means to win in modern enterprise competition and an important weapon to defeat opponents. For example, the Internet of Things is based on its extensive communication network, which realizes the combination of the Internet of Things and information requirements. With the advent of the era of big data, advanced information technology is constantly developing to meet the needs of enterprise managers. Under the background of big data, the financial managers of enterprises have reduced the cost of capital, improved the efficiency of capital use and brought huge profits to the development of enterprises.

In short, with the advent of the era of big data, the ability of enterprises to select data, process data, analyze data and integrate data will be continuously enhanced. Facing the new situation, enterprise accounting work must be innovated in time to ensure the healthy, stable and sustainable development of enterprises.