Cloud computing technology has the characteristics of low investment costs, strong reliability, flexible expansion, and on-demand services, which can greatly reduce the application threshold of enterprise financial informatization construction, improve the return on investment of informationization, and flexibly adapt to the needs of different stages of business. To solve the problem of enterprise financial management information system based on cloud computing in big data environment. This article proposes the management concept of “business-driven value” as an expense management system. Through the investigation of the company in this article, after 9 years of construction, the number of property in each subsidiary has dropped from an average of 23 people per company to 3.5 people per subsidiary before. Reduced by about 84.7%. Contracted human capital for the company. Compared with the 23 billion yuan in 2010, after the implementation of financial shared services, after 9 years of development, it has now reached 68.55 billion yuan, nearly three times more than before.

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Abstract. Bridging Program is the core and key of secondary and higher vocational education. To achieve the system of bridging program between secondary and higher accounting education, we should focus on vocational competence and design a course system of the integration of secondary and higher vocational education. This essay, based on analysis of China's models of bridging between secondary and higher vocational education, analyzes the problems of accounting bridging programs between secondary and higher vocational education as well as causes of these problems, putting forward the establishment of systems, with the focus on vocational competence, of bridging programs of accounting between secondary and higher vocational education.