{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,21]],"date-time":"2026-04-21T22:50:46Z","timestamp":1776811846065,"version":"3.51.2"},"reference-count":29,"publisher":"European Society of Computational Methods in Sciences and Engineering","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JCM"],"published-print":{"date-parts":[[2023,4,4]]},"abstract":"<jats:p>As the scale of online socialization continues to expand, the amount of data generated by people\u2019s social networking continues to increase, and data has gradually become the invisible wealth of various industries, and data analysis, as the main method to control data, has become a skill that must be mastered in the development of talents in various industries. Big data technology is a data storage and processing method based on data analysis technology. Prediction of the law of development of a certain thing and analysis of the success rate of a certain decision. Big data technology has played an important role in the informatization of various industries, and its use in accounting informatization can bring more convenience to accounting work. Although artificial intelligence technology has only been born for less than a hundred years, the technical branches it has developed have been widely used in various industries. At present, the types of algorithms corresponding to artificial intelligence technology are still increasing, and the application of AI algorithms to the development of accounting informatization can make Accounting work is more intelligent, and its accuracy can be improved on the basis of greatly reducing labor costs. Putting the construction of accounting informatization in colleges and universities under the technical background of artificial intelligence and big data development can achieve more valuable breakthroughs in data collection and countermeasure optimization. This paper first analyzes the theories of big data, artificial intelligence and accounting informatization, and then obtains various problems existing in the development of accounting informatization construction in colleges and universities through questionnaires. By comparing the newly designed solutions with the traditional accounting informatization construction solutions, it is found that the accounting informatization construction solutions combined with big data and artificial intelligence can be used in accounting personnel training, accounting platform security hidden danger investigation and college accounting. Internal control and other directions are superior to the traditional accounting informatization construction plan.<\/jats:p>","DOI":"10.3233\/jcm-226623","type":"journal-article","created":{"date-parts":[[2022,12,6]],"date-time":"2022-12-06T13:29:15Z","timestamp":1670333355000},"page":"747-757","source":"Crossref","is-referenced-by-count":3,"title":["Problems and countermeasures of accounting informatization construction in colleges and universities under the background of big data and artificial intelligence"],"prefix":"10.66113","volume":"23","author":[{"given":"Mengying","family":"Zhang","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"55691","reference":[{"issue":"4","key":"10.3233\/JCM-226623_ref1","first-page":"34","article-title":"Research on the construction of financial informatization in colleges and universities under the background of government accounting 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