大数据环境下的财务分析变革研究 内 容 摘 要 大数据时代的来临给各行各业数据信息的使用与分析带来了巨大的挑战, 这些挑战是随着信息技术的不断发展和网络数据日益增多而来的。面对挑战，如何转换财务思维，如何充分运用大数据带来的便利，从而推动企业的发展非常值得探究。 本文主题是在大数据环境下财务分析的变革，主要研究大数据对财务分析的必要性。本文通过总结腾讯和阿里巴巴在大数据出现前后的技术改革历程和发展方向，结合财务分析相应的步骤分析，从中得出结论：大数据对财务分析的影响主要是引起了财务思维的转变、对数据的选择、对人员素质和办公系统的要求变高。经研究，笔者对寻求转型升级的企业提出以下建议：财务思维转变为管理会计思维；重视非结构化数据；提高人员素质并更新办公系统。 关键词：大数据；财务分析;财务分析变革； Research on the financial analysis reform under big data environment Abstract With the ever-accelerated information technology, and the progressively increasing network data, the advent of the era of big data has brought huge challenges to the application and analysis of data information in all walks of life. In the face of challenges, it is really worth exploring how to transform financial thinking and make full use of the convenience brought by big data, so as to promote the development of enterprises. The topic of this paper is the reform of financial analysis in the context of big data, which mainly studies the necessity of big data for financial analysis. The following conclusions are drawn in this paper in combination with the corresponding steps of financial analysis after the technological reformation courses and development directions of Tencent Big Data and Ali Data before and after the advent of big data technology are summarized: the influences of big data environment on financial analysis mainly cause the conversion of traditional financial thinking, and the higher requirements for data selection, personnel quality and office system. After research, the author puts forward the following suggestions for the enterprises seeking transformation and upgrading: convert the traditional financial thinking into management accounting thinking; lay emphasis on unstructured data; improve personnel quality and update office system. Key words: Big data; Financial analysis; Financial analysis reform; 目 录 内 容 摘 要 1
