基于大数据分析的事业单位财务决策支持研究  

Research on Financial Decision-Making Support of Public Institutions Based on Big Data Analysis

作　　者：王雨薇 李艺涛 Wang Yuwei;Li Yitao(National Computer Network Emergency Response Technical Team/Coordination Center of China,Beijing 100029,China)

机构地区：[1]国家计算机网络应急技术处理协调中心,北京100029

出　　处：《办公自动化》2025年第7期112-114,共3页Office Informatization

摘　　要：文章通过分析收入、支出、盈余、资产和负债等关键财务指标的关联性,提出一种财务决策模型。首先,确定事业单位财务管理的关键指标,强调收入的稳定性、支出的控制及盈余的重要性。其次,通过系统的财务数据收集与整理,为决策提供数据支持。最后,采用梯度提升回归等统计与机器学习方法构建财务决策模型,并结合实际数据进行模型预测与评估。通过对预测结果和实际盈余的对比,表明该模型具有较高的预测准确性,并能有效支持事业单位的财务管理和决策。This paper proposes a financial decision model by analyzing the correlations among key financial indicators such as income,expenditure,surplus,assets,and liabilities.Firstly,the critical metrics for financial management in public institutions are identified,emphasizing the importance of income stability,expenditure control,and surplus.Secondly,systematic collection and organization of financial data provide the necessary data support for decisionmaking.Finally,statistical and machine learning techniques,including gradient boosting regression,are employed to build the financial decision model,which is validated using real-world data.The comparison between predicted outcomes and actual surpluses demonstrates the model's high forecasting accuracy and its effectiveness in supporting the financial management and decision-making processes of public institutions.

关 键 词：大数据 事业单位 财务决策 计算机支持决策 

分 类 号：F810.6[经济管理—财政学] TP311.13[自动化与计算机技术—计算机软件与理论]