The rapid development of information technology has laid the foundation for accounting informationization. Big data and cloud computing has changed the traditional information technology, and has brought greater opportunities for accounting informationization to develop. Big data and cloud computing reduce costs, improve efficiency, achieve the sharing of information, and strengthen the accounting control of enterprises. But they also have brought challenges to accounting informationization, such as information security and user privacy is threatened, and the auditing approach is impacted. Only if countries, cloud computing service providers and enterprises unite to take positive measures to deal with the challenges, can accounting informationization achieve healthy development.
