Abstract :
Cloud Accounting is an online accounting information system based on cloud computing and customer use the computer or other devices to achieve accounting and financial analysis functions. The development and popularization of "cloud" computing may have a great impact on corporate accounting information application and building model, which will provide favorable conditions for the development of SMEs. Based on the author´s work and learning experiences, this paper first analyzed the accounting data processing issues under the background of big data, Then, on this basis, the paper proposed the cloud model building strategy under the background of big data, where the author made a profound analysis for the cloud model, Finally, the article proposed the cloud accounting application countermeasures in the big data background.