ABSTRACT

The accounting of the performance of the new agricultural business entity and the choice of future strategic planning are all directly affected by the quality of its accounting work. Therefore, it is very important to strengthen the accounting supervision of the new agricultural business entity. This article combines big data technology to construct an accounting work quality improvement model of the new agricultural business entity based on big data, uses a clustering algorithm to process a large number of accounting work data of new agricultural business entities and reengineers the inherent expense reimbursement process. In addition, this article builds an expense control module and an image module in the system and integrates the general ledger module with multiple modules such as fund management and payable salary, so that the financial data information of the new agricultural business entities can be processed, summarised and analysed quickly and efficiently in the financial sharing service system. The experimental research results show that the new agricultural business entity accounting work system based on big data technology constructed in this article can effectively improve the accounting work quality of the new agricultural business entity.

摘要

新农业经营主体的业绩核算和未来战略规划的选择都直接受到其核算工作质量的影响。因此，加强对新型农业经营主体的会计监督十分重要。本文结合大数据技术构建了基于大数据的新型农业经营主体会计工作质量提升模型，采用聚类算法对新型农业经营主体的大量会计工作数据进行处理，对固有的费用报销流程进行再造。 . 此外，本文在系统中构建了费用控制模块和影像模块，并将总账模块与资金管理、应付工资等多个模块集成，使新型农业经营主体的财务数据信息在财务共享服务系统中得到快速高效的处理、汇总和分析。实验研究结果表明,本文构建的基于大数据技术的新型农业经营主体会计工作系统能够有效提高新型农业经营主体的会计工作质量。