Research On Evaluation Of Financial Information Quality Of Northwest Listed Companies Based On Artificial Neural Network

Financial information is the basis for analysis and decision-making by various stakeholders of the enterprise.High-quality financial information can not only accurately reflect the financial status and operating risks of the enterprise,but also help information users to make scientific and reasonable economic decisions.The five provinces of the Northwest,as important links in the country's "Silk Road Economic Belt," have a greater impact on the implementation of national policies.However,most of the current evaluations of the quality of financial information are based on China's listed companies as research objects,and less on Northwest listed companies.Therefore,an in-depth study of the quality of financial information of listed companies in Northwest China has found that the shortcomings of financial information in the course of their operations and make up for them in a timely manner,thereby further improving the quality of financial information of enterprises,is very necessary for the economic development of Northwest China.First of all,the paper defines the connotation of financial information and the quality of financial information on the basis of combing the relevant characteristics of financial information quality,research content,evaluation methods and evaluation index system,and concludes that financial information is the extension and expansion of accounting information.Secondly,by analyzing the current status of financial information quality evaluation of listed companies in Northwest China,aiming at the shortcomings of poor disclosure quality,focusing on results-oriented and process-oriented evaluation ideas,a three-level index and 21 second-level indicators were constructed.Index system for evaluating financial information quality of Northwest listed companies based on indicators.Thirdly,for the design of the artificial neural network structure,determine the number of hidden layers and the number of nodes in each layer in the evaluation model,and use the analytic hierarchy process to comprehensively consider audit opinions,financial risks,and disclosure quality as the expected value of the artificial neural network model.Then the data of Northwest listed companies are standardized and input into artificial neural network.After training and testing,the weight of each index is obtained and the evaluation model is determined.Finally,the model was used to evaluate Northwest listed companies,and the results were consistent with the actual financial information quality of Northwest listed companies.The validity of the model was verified and the following conclusions were obtained:(1)The quantitative evaluation model based on artificial neural network is suitable for Evaluation of Financial Information Quality of Northwest Listed Companies.(2)The main reasons for the poor quality of financial information of Northwest listed companies are poor profitability,insufficient cash flow,and flawed internal control..