The accelerated process of accounting informatization in rural small and micro enterprises has brought about the accumulation of a large amount of financial data, which provides important reference for enterprise management and risk prevention. However, it also brings risks such as data security, operational errors, and regulatory compliance. Big data technology is considered an effective means of risk prevention and control. This paper mainly explores the application of big data technology in the accounting informatization of rural small and micro enterprises, analyzes the risks and challenges encountered in this process, and elaborates on the application principles of data encryption, risk warning models, and intelligent auditing technology. Through case analysis, the key role of big data technology in improving data security, reducing operational errors, and enhancing audit efficiency has been summarized.