大数据分析在企业财务决策中的应用  

The Application of Big Data Analysis in Enterprise Financial Decision-Making

作　　者：孟丹慧[1] MENG Danhui(Shanxi Polytechnic College,Taiyuan 030006,China)

机构地区：[1]山西职业技术学院,山西太原030006

出　　处：《商业观察》2025年第10期97-100,共4页BUSINESS OBSERVATION

摘　　要：文章探讨了在大数据时代企业财务决策面临的机遇与挑战。阐述了大数据的概念与特征,包括海量、多样、高速等,以及这些特征对企业财务决策的影响。通过具体案例,分析了大数据在企业投资决策、成本管理和全面预算中的应用,如利用大数据进行投资风险评估、回报预测,分析成本结构、挖掘成本节约机会,提升预算准确性并实现动态调整等。文章介绍了大数据分析在企业财务决策中的具体应用方法,包括数据收集与整合、分析与挖掘,以及决策支持系统的建设等。还展示了大数据在企业财务决策中的图表应用,如利用可视化分析工具制作动态财务预算表。最后,总结了研究结论,并对未来研究方向进行了展望,旨在提升企业财务决策的科学性与效率。This article explores the opportunities and challenges faced by enterprise financial decision-making in the era of big data,and explains the concept and characteristics of big data,including massiveness,diversity,and high speed,as well as the impact of these characteristics on enterprise financial decision-making.The application of big data in enterprise investment decision-making,cost management,and comprehensive budgeting is analyzed through specific cases,such as using big data for assessing investment risks,predicting returns,analyzing cost structures,exploring cost saving opportunities,improving budget accuracy,and achieving dynamic adjustments.This article introduces the specific application methods of big data analysis in enterprise financial decisionmaking,including data collection and integration,analysis and mining,and decision support system construction.It also demonstrates the application of big data in charting enterprise financial decision-making,such as utilizing visual analysis tools to create dynamic financial budget tables.Finally,the research conclusions are summarized and future research directions are discussed with the aim of enhancing the scientificity and efficiency of enterprise financial decision-making.

关 键 词：大数据 企业财务决策 投资决策 数据分析方法 

分 类 号：F275[经济管理—企业管理]