基于关联规则的企业财务风险分析

Enterprise Financial Risk Analysis Based on Association Rules

企业对自身财务风险的管理直接影响企业的可持续性发展,具有重要意义。基于2015年我国上市ST(Special Treatment)公司财务指标数据对公司财务风险进行分析。首先,对财务数据进行预处理,运用关联规则,挖掘出隐藏在财务指标中的规则,最后选取具有较高代表性的财务指标,对公司财务风险进行分析预警。实证分析表明:当上市公司财务出现危机时,总是存在一些集中出现的财务指标,它们的波动对企业财务风险有直接影响。通过分析这些指标可以对上市公司财务风险进行预警防范。

It is of great significance for enterprises to manage their own financial risks,which affects the sustainable development directly.This paper is to analyze the financial risk of the company based on the financial indicators of China＇s listed companies under special treatment in 2015.At first,utilize the association rules and preprocess the financial data,then Dig out the rules hidden in the financial indicators,at last select a higher representative financial indicator and pre-warning the financial risk.Empirical analysis shows that：there is always some financial indicators when the listed company was in financial crisis.Their movement has a direct impact on enterprise financial risk.By analyzing these indicators,the listed companies financial risk can be early warned and prevented.