基于大数据思维的新创企业财务竞争情报预警机制建构及仿真研究  

Simulation Research on Financial Competitive Intelligence Early Warning Mechanism of New Ventures Based on Big Data Thinking

作　　者：王克平[1] 周婧怡 车尧[2] 乔振 WANG Keping;ZHOU Jingyi;CHE Yao;QIAO Zhen(School of Information Management,Shandong University of Technology,Zibo,255049;Institute of Science and Technology Information of China,Beijing,100038;Shandong Institute of Scientific&Technical Information,Jinan,250101)

机构地区：[1]山东理工大学信息管理学院,淄博255049 [2]中国科学技术信息研究所,北京100038 [3]山东省科学技术情报研究院,济南250101

出　　处：《科技情报研究》2025年第2期82-94,共13页Scientific Information Research

基　　金：国家社会科学基金项目“基于‘互联网+’思维的新创企业风险识别与竞争情报预警研究”(编号:20BTQ052)。

摘　　要：[目的/意义]财务竞争情报是推动新创企业稳定发展的核心要素,基于大数据思维探究新创企业财务竞争情报预警机制的建构过程及其仿真效果,对提高新创企业竞争力和促进其健康发展具有重要意义。[方法/过程]文章以新创企业为研究对象,构建基于大数据思维的新创企业财务竞争情报预警机制,在此基础上使用系统动力学方法构建因果关系图和系统流图,并通过Vensim PLE软件进行仿真模拟。[结果/结论]文章构建的系统动力学模型能较好地拟合财务竞争情报预警流程,并且可以揭示大数据技术应用率、关键财务指标应用率、情报分析方法应用率、企业内部财务人员参与率、专业审计人员参与率等要素对财务竞争情报预警产生的正向作用,为新创企业顺利开展财务竞争情报预警工作提供了新思路。[Purpose/significance]Financial competitive intelligence is a core element in promoting the stable develop⁃ment of new ventures.Based on big data thinking,exploring the construction process and simulation effects of finan⁃cial competitive intelligence warning mechanisms for new ventures is of great significance for improving their competi⁃tiveness and promoting healthy development.[Method/process]The article takes startups as the research object,con⁃structs a financial competitive intelligence early warning mechanism for startups based on big data thinking,and uses system dynamics methods to construct causal relationship diagrams and system flow diagrams,and simulates them us⁃ing Vensim PLE software.[Result/conclusion]The system dynamics model constructed in the article can well fit the fi⁃nancial competitive intelligence warning process and reveal the positive effects of factors such as the application rate of big data technology,key financial indicators,intelligence analysis methods,internal financial personnel participa⁃tion rate,and professional audit personnel participation rate on financial competitive intelligence warning.This pro⁃vides new ideas for new startups to smoothly carry out financial competitive intelligence warning work.

关 键 词：大数据思维 新创企业 财务竞争情报预警 系统动力学 企业竞争力 仿真分析 

分 类 号：G350[文化科学—情报学]