Research on the Application of Big Data Technology in Financial Accounting

In the context of rapid development of the digital economy, big data technology has gradually penetrated the field of corporate financial accounting, profoundly impacting traditional accounting models, financial management methods, and enterprise decision-making systems. The application of big data technology not only improves the efficiency and accuracy of financial data processing but also promotes the informatization and intelligent development of financial accounting. This paper focuses on the application of big data technology in financial accounting. It first analyzes the definition, characteristics of big data, and its role in enterprise management, then explores the development direction of financial accounting under the big data environment, including the construction of a digital financial system, the evolution of information processing models, and trends in intelligent management. On this basis, the paper proposes paths for financial accounting reform, such as the construction of informatization infrastructure, financial data governance, and talent cultivation, aiming to provide references for the innovative development of enterprise financial management.