Research on the Impact of Big Data Era on Accounting Development

— Under the guidance of the information revolution, informatization has penetrated into the entire industry, which has caused industry changes to become more frequent. In particular, the arrival of the era of big data has exerted a variety of far-reaching impacts on our daily life and work. As an indispensable and important part of social development and economic progress, accounting is inevitably affected by the era of big data. In the era of big data, on the one hand, there are more and more channels for obtaining accounting information and the efficiency of our data processing is getting higher and higher, which plays a positive role in promoting the improvement of the quality of accounting information. On the other hand, there is an explosive growth in the accounting information that companies need to deal with. How to screen the original data scientifically and efficiently and how to scientifically process, sort and analyze the accounting information are the major issues that the accounting development needs to face in the era of big data. Therefore, this article starts with the connotation and characteristics of big data and the new changes in accounting data. It mainly analyzes the impact of the era of big data on accounting development from two aspects of financial accounting and management accounting, and it proposes some effective countermeasures.