模糊控制论在智能财务决策分析系统中的应用  

Application of Fuzzy Control Theory in Intelligent Financial Decision Analysis System

作　　者：郑军 李程 ZHENG Jun;LI Cheng(Financial Department of North China University of Science and Technology,Tangshan Hebei 063210,China;Ji Tang College of North China University of Science and Technology,Tangshan Hebei 063210,China)

机构地区：[1]华北理工大学财务处,河北唐山063210 [2]华北理工大学冀唐学院,河北唐山063210

出　　处：《华北理工大学学报（社会科学版）》2023年第2期40-46,52,共8页Journal of North China University of Science and Technology(Social Science Edition)

基　　金：河北省社科基金项目“智能时代下的财务转型升级”(编号:HB18YJ065)。

摘　　要：大数据时代下,作为管理会计的重要领域——财务决策,能够在海量数据中攫取有效信息是至关重要的。为了进一步提升准确性和效率,搭建银行贷款策略优化分配模型等财务决策支持系统,并对其持续跟踪和改善。试图将模糊控制系统引入财务决策,提出了一种基于模糊理论的智能财务决策支持模型,即一个更有效、更接地气支持财务决策过程的模糊控制系统。针对疫情下中小企业信贷问题,基于“有用信息-财务建模分析—搭建管理驾驶舱-财务决策”的模型,应用于财务决策领域,极大地提高财务决策效率和准确性。In the era of big data,as an important field of management accounting-financial decision-making,it is essential to capture effective information in the mass data.In order to further improve accuracy and efficiency,the financial decision support system,such as the optimal allocation model of bank loan strategy,is set up and continuously followed and improved.In this paper,fuzzy control system is introduced into financial decision-making,and an intelligent financial decision support model based on fuzzy theory is proposed,that is,a fuzzy expert system that supports the process of financial decision making in a more successful and realistic manner.Aiming at the credit problem of Small and Medium Enterprise under the epidemic situation,the model based on"useful information-financial modeling analysis-building management cockpit-financial decision-making"is applied to the financial decision-making field,greatly improving the efficiency and accuracy of financial decision-making.

关 键 词：智能财务 模糊控制论 决策分析 

分 类 号：F275[经济管理—企业管理]