The advent of the big data era has brought unprecedented opportunities and challenges to accounting information systems. This paper explores the theoretical reconstruction of accounting information systems in the big data environment, analyzes the dilemmas faced by existing accounting information systems, and proposes the necessity and feasibility of reconstruction. The research indicates that the application of big data technology will significantly enhance the real-time nature, comprehensiveness, and predictability of accounting information, while also placing higher demands on the professional capabilities of accounting personnel. This paper constructs a theoretical framework for big data-based accounting information systems, including data collection, processing, storage, and analysis processes, and discusses the application prospects of this framework in financial reporting, management accounting, and auditing. The research results show that the reconstruction of accounting information systems driven by big data will greatly improve the quality of accounting information and decision support capabilities, providing strong support for enterprise value creation.
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