Research on the New Model of Financial Report in Big Data Era

摘要

Financial report is the final product of financial accounting, an effective medium for the enterprise to communicate with the outside world about the financial condition, operating performance and development prospect and the main basis of related decision making for the financial information users. The financial report in big data era is going through severe changes. Financial report is shifting from report after the event to report in advance and from reflecting accounting information data after the event to provide enterprise with future prediction, which highlights the comprehensive feature of financial report in serving enterprise financial management and development in new time. This paper introduced the definition, features and development trend of big data era, further analyzed the development trend of financial report in big data era and its influence and requirements to financial report and discussed the 'multidimensional' characteristic in the future model of financial report, through which some ideas may be provided to the reformation, innovation and development of financial report.