Today's era, with the rapid development of "Internet +", artificial intelligence, big data, cloud computing and other terms are no longer hot concepts, but actually affect our daily learning, work and lifestyle, and even industrial upgrading, business development. Big Data refers to a collection of data that cannot be captured, managed and processed within a certain timeframe with conventional software tools, and is a massive, high-growth and diverse information asset that requires a new processing model to have stronger decision-making, insight discovery and process optimization capabilities. In today's competitive economic environment, big data has upended the traditional business model and is developing rapidly at an unimaginable speed and scale across the board. Just as in the industrial age, whoever masters capital can acquire wealth; in this big data information age, whoever masters information data can acquire wealth.

Traditional financial accounting has long been in the enterprise as "Mr. Accountant", mainly to perform the function of reflecting the results of the enterprise's operations and financial position, the focus is on the historical data that has occurred in the consolidation and reporting, the specific work is mainly to report, bookkeeping and reporting (statements). However, traditional financial accounting tends to lag and limited use of enterprise information reflection. With the arrival of the digital age, the development of information technology has led to the enhancement of people's ability to calculate, and the ability to use extensive collection of information, data statistics, and model analysis has been improving and becoming more professional. The application of the Internet and the use of big data, so that financial data can meet the different sectors of the enterprise to use real-time mastery, to realize the information *** enjoy, enhance the timeliness of business processing and decision-making.