数据挖掘技术在管理会计中的应用——基于破产风险预警视角
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摘要
基于破产风险预警视角,通过分析信息科技类小微企业的财务报表,评估其抗风险能力。利用数据挖掘技术研究和探讨主要财务指标(资产负债率、流动资产周转率、净资产收益率以及现金获利指数等)与企业破产风险的内在联系,建立一套完善的企业破产风险预警系统。把数据挖掘应用到管理会计中,能够让管理会计具有的预测职能得到最大程度的发挥,进而辅助企业经营决策和风险管理,并为科技类小微企业的稳定、长远发展提供借鉴。
Based on the perspective of bankruptcy risk warning, the paper analyzes the financial statements of small and micro enterprises in information technology to evaluate their ability to resist risks. Data mining technology is used to study and explore the internal relationship between major financial indicators(asset ratio, current asset turnover rate, return on net assets, cash profit index, etc.) and corporate bankruptcy risk, and establish a complete enterprise bankruptcy risk early warning system. Applying data mining to management accounting can maximize the predictive function of management accounting, and assist enterprise decision-making and risk management, and provide reference for the stable and long-term development of small and micro enterprises.
Based on the perspective of bankruptcy risk warning, the paper analyzes the financial statements of small and micro enterprises in information technology to evaluate their ability to resist risks. Data mining technology is used to study and explore the internal relationship between major financial indicators(asset ratio, current asset turnover rate, return on net assets, cash profit index, etc.) and corporate bankruptcy risk, and establish a complete enterprise bankruptcy risk early warning system. Applying data mining to management accounting can maximize the predictive function of management accounting, and assist enterprise decision-making and risk management, and provide reference for the stable and long-term development of small and micro enterprises.
引文
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[2]孔德瑞.基于Z值模型下的塑料行业上市公司财务风险预警检验[J].生产力研究,2018(05):155-160.
[3]张全红.面向大数据的关联规则算法研究[D].西安科技大学,2017.
[4]贾慧娟,卫晨.基于Apriori算法在煤矿安全预警系统中的应用[J].计算机与数字工程,2015,43(08):1519-1522.
[5]赵丽丽,陈超.科技型中小企业信用评级行业的发展现状探究[J].价值工程,2019,38(05):10-12.