本書(shū)編寫(xiě)圍繞會(huì)計(jì)的法治思維和大數(shù)據(jù)思維。會(huì)計(jì)的法治思維主要圍繞生成會(huì)計(jì)數(shù)據(jù)的最高法律《會(huì)計(jì)法》，介紹會(huì)計(jì)行為規(guī)范、會(huì)計(jì)法律責(zé)任和會(huì)計(jì)監(jiān)督權(quán)。會(huì)計(jì)大數(shù)據(jù)思維，分為財(cái)務(wù)會(huì)計(jì)思維、財(cái)務(wù)分析思維、風(fēng)險(xiǎn)導(dǎo)向下的審計(jì)思維。財(cái)務(wù)會(huì)計(jì)思維主要圍繞會(huì)計(jì)數(shù)據(jù)的生成過(guò)程，介紹財(cái)務(wù)會(huì)計(jì)信息質(zhì)量要求、基本程序和方法、會(huì)計(jì)信息化、要素確認(rèn)和計(jì)量、財(cái)務(wù)會(huì)計(jì)報(bào)告；財(cái)務(wù)分析思維主要圍繞會(huì)計(jì)數(shù)據(jù)的分析方法，介紹財(cái)務(wù)分析基礎(chǔ)、財(cái)務(wù)報(bào)表分析、智能財(cái)務(wù)背景下財(cái)務(wù)分析；風(fēng)險(xiǎn)導(dǎo)向下的審計(jì)思維主要圍繞會(huì)計(jì)數(shù)據(jù)的審計(jì)方式方法，介紹注冊(cè)會(huì)計(jì)師審計(jì)和政府審計(jì)的程序、方法、證據(jù)和結(jié)果運(yùn)用。