The Study On Enterprise Financial Evaluation In Big Data Environment

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.