The Status of the Legitimacy Principle in the Accounting Regulation System Based on the Big Data Background

The principle of legality as the basic principle followed by China's accounting theory and legal provisions, in the background of the big data era, according to the trend of China's accounting reform and development, in-depth exploration of the basic meaning and important position of the principle of legality in the system of accounting laws and regulations, can provide innovative basis for the development of modern social economy. Therefore, on the basis of understanding the current situation of accounting and financial management under the background of big data, this paper studies the important position of the principle of legality in the system of accounting laws and regulations, and puts forward effective countermeasures for accounting legislation in the new era.