This paper examines big data technology through the use of big data clustering algorithms and examines the factors that influence the transformation of financial accounting in the digital economy. Separate the clustering center to rectify it, finish accurate clustering of the original data set, and normalize the data. The data center point results are output after dividing the data set, and the final clustering results of the data set are obtained according to the similarity coefficient through the continuous iterative execution process. The results show that the comprehensive scores after the transformation of financial accounting have all risen sharply, and the score of the work content indicator in financial risk avoidance has risen from 4 points before the transformation to 9.5 points. It shows that big data technology can effectively promote the transformation of financial accounting in the digital economy era.