In order to promote the transformation of accounting, this article relies on the background of big data to analyze the financial accounting development strategy. Firstly, introduced the background and technical support of the big data era , and based on this, summed up the four aspects of big data on financial accounting. Then, it analyzes the two necessary aspects of financial accounting transformation in the big data era, namely external stimulus and internal demand. Finally, a financial accounting transformation path based on the perspective of financial sharing is proposed: promoting information construction, remodeling organizational processes, focusing on human capital investment, optimizing internal financial control, and reducing financial costs. It provides a certain basis and reference for our country to realize multidimensional information processing mode of accounting.