Research on the improvement of accounting work quality of new agricultural business entities under the background of big data

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.