王冰

Abstract： With the development of science and technology in Our country， due to the emergence of new technology， China's all walks of life also appeared a new situation. As an integral part of financial sector， financial accounting with accounting and monitoring the role of financial institutions， financial information， must accept the influence of the large data constraints， this paper commercial bank accounting dealing with big data technology countermeasures of case， analyses the great opportunities and challenges for financial accounting data， combining with financial accounting industry development status， Put forward the financial accounting efficient use of data information management development suggestions.

Key words： financial accounting; Big data; Opportunities; challenge

1. Overview of financial accounting

Financial accounting refers to the business （financial institutions） in the process of financial data generated by all activities in accordance with the principle， basic principle and method of accounting in our country， to be complete and accurate accounting process， and through the enterprise in a period of balance and analysis on the operating condition， and provide effective data support to the enterprise management， And to be responsible for the supervision and administration of financial institutions. To put it simply， financial accounting is a professional accounting responsible for measuring， sorting out， accounting， analyzing and transferring financial information of business activities of enterprises.

2. Opportunities for financial accounting in the era of big data

In traditional financial work， for financial accountants， it is based on the historical business data has been carried out effective analysis， so as to provide reference for managers to make follow-up decisions. The emergence and development of big data technology has brought new opportunities for financial accounting. Through the use of big data technology to process unstructured financial data， financial accounting institutions can extend financial management to other fields， without bringing the business belonging to financial management into financial management， and finally forming the "comprehensive financial management" model. In this way， while ensuring the accuracy of decisions， it can also reduce the systemic risk of financial institutions.

In the context of big data era， financial institutions integrate the basic data among various departments with the help of advanced and standardized network technology， and eventually establish a systematic data system.

3. Challenges facing financial accounting in the era of big data

Although big data technology has some advantages in use， it also raises questions about information security. A large amount of financial information can not only reflect the organization's own operation mode， but also reflect whether customer information has important reference value for the organization's decision making. If the security of data information is low， once the data is leaked， the credit risk of financial institutions will be greatly increased and the long-term development of institutions will be adversely affected.

reference

[1] He Qingqing. Research on the challenge of Big Data to accounting work and Its Response [J]. Accounting Learning， 2018.

[2] Xu Chun. On the Opportunities， Challenges and Countermeasures of management accounting in the Era of Big Data [J]. Accounting Learning， 2018.