【作者】 刘欢；

【导师】 邓明然；

【作者基本信息】 武汉理工大学 ， 工商管理， 2016， 硕士

【摘要】 企业财务评价是指通过对企业的财务状况、经营成果以及现金流量等进行评价并总结,从而为企业的信息使用者提供相关的财务信息。全面准确及时的企业财务评价结果可以为企业管理者制定财务战略提供参考依据,对企业未来发展的影响不言而喻,尤其是随着经济高速发展和社会不断进步,对财务评价的要求愈来愈高。然而现行企业财务评价具有数据来源单一、结果滞后性等缺陷,无法适应新环境下企业管理者的新需求,因此亟需对新环境下的企业财务评价进行研究。随着信息技术的发展,数据量激增,大数据应运而生,其应用范围不断拓宽,推动了各行各业的发展,然而由于种种原因,目前大数据在企业财务评价方面的应用研究仍然较少。大数据环境下,以财务数据为基础的企业财务评价的改进方向必然无法脱离大数据,因而本文以大数据环境下的企业财务评价作为研究对象,提出在新环境下,企业财务评价的运作思路。本文综合运用文献查阅法、系统分析法及实证研究的方法,旨在完成以下任务:首先对国内外关于大数据、企业财务评价研究的文献进行梳理,在此基础上确定研究的背景和意义;紧接着对大数据和企业财务评价的基本理论进行论述;然后从现行企业财务评价的缺陷方面论证基于大数据的企业财务评价的必要性,并从大数据为企业财务评价提供五个平台的角度阐明其可行性;进而提出进行财务评价时对财务大数据的处理过程和方法;最后建立因子-聚类分析模型,并基于此模型,选取上市公司的财务指标和非财务指标数据进行实证分析,同时提出在大数据环境下企业进行财务评价应注意的问题。本文分析认为:随着大数据时代的到来,企业财务工作也迎来强大的冲击和巨大的变革。财务数据作为企业进行财务评价的基础,其采集、储存、处理分析和输出的准确度直接影响着财务评价水平,大数据环境下,数据的搜集、挖掘能力增强,为提高企业的财务评价准确性和全面性提供了良好的条件。机遇同时也意味着挑战,企业在引进和应用大数据进行财务评价时,不可盲目应用,应该在阶段探索研究的基础上,逐步推广实施。更多还原

【Abstract】 Enterprise financial evaluation can make evaluation and summary of enterprise’s financial position,operating results and cash flow,therefore to provide financial information for information users.Comprehensive,accurate and timely enterprise financial evaluation results can provide reference basis for enterprise managers to make financial strategy,its impact on enterprise’s future development is self-evident,especially with the rapid development of economy and progress of society,the requirements for financial evaluation become more and more high.However,there are flaws in traditional enterprise financial evaluation,such as the single data source,hysteretic results and so on,so it can’t adapt to the new demands of enterprise’s managers in new environment,so it’s necessary to study the enterprise financial evaluation in new environment.With the development of information technology,the volume of data is surging,and then big data arises,the range of its application is continuously extended and promotes the development of all fields.However,due to various reasons,the study on enterprise financial evaluation is still rare.Enterprise financial evaluation is based on financial data,so in big data environment,its improvement direction can’t be independent from big data.Thus this thesis mainly studies the enterprise financial evaluation based on the large data environment,and puts forward ideas to improve enterprise financial evaluation in the new environment.This thesis comprehensively uses the method of consulting literature materials,systematic analysis,and empirical analysis method.The purpose of this thesis is to complete the following tasks:First,generalize the literature about the research on the big data and the financial evaluation at home and abroad,which decides the direction and focus of this thesis.Then defines the related theory of big data and financial evaluation,and then demonstrates the necessity of enterprise financial evaluation based on big data from the aspects of the defects of current enterprise financial evaluation,and illustrates its feasibility from the perspective of the five platforms provided by big data.And then put forward clustering analysis to analyze big data in enterprise financial evaluation.At last,establish factor-clustering analysis model,and then based on this model,select the financial indicators and non-financial indicators of listed companies to make empirical analysis,and finally,puts forward the points that should be paid attention to in enterprise financial evaluation under the environment of big data.Through analysis,this thesis indicates that: the advent of the era of big data brings powerful impact and huge change on enterprise’s financial work.Financial data,as an important foundation for enterprises to carry out the financial evaluation process,from its collection,storage,processing and analysis,to the accuracy of its output,directly affects the financial management level,with the stronger ability of data collection and data mining in the big data age,the enterprise’s financial evaluation becomes more precise and comprehensive,financial evaluation index can play a greater role.While opportunity means challenge at the same time,so enterprises should progressively introduce and apply big data in financial evaluation,on the basis of periodic exploration research,instead of applying blindly.更多还原