JZ Company lacks awareness of big data in accounting and uses traditional accounting methods for accounting. For example, some e-commerce companies optimize and consolidate relevant data before selling it to others. However, the company counts integrated data resources as intangible assets and the revenue generated as non-operating revenue. In the age of big data, data is in circulation and is not only an intangible asset but also a commodity and should be included in the company's other business revenues, but the company's financial staff lacks awareness of big data. I don't recognize it. This status quo, however, presents challenges for enterprise big data accounting as traditional accounting methods continue to be used to address changes.