大数据时代财务报表耦合效应研究——以XY公司为例

Research on Coupling Effect of Financial Statements in the Era of Big Data:Taking XY company as an example

在大数据时代,公司可以获取结构更复杂、信息更全面的数据.但大数据中存在诸多非结构化数据,仅通过单纯的会计知识难以精准解读其信息、挖掘其内在价值.文章以XY公司为例,基于"压力-状态-响应"理论,尝试构建其财务报表复合系统协调发展评价体系,并引入耦合协调度函数,将财务报表整体框架进行量化实证研究,并对其耦合协调发展进行趋势分析.结果表明:2011年-2014年XY公司财务报表系统的耦合协调发展状态为高度协调;2015年-2016年大幅下跌,系统低度协调;2017年-2018年有所回升,转入中度协调.压力子系统与响应子系统之间的矛盾是制约财务报表复合系统协调发展水平的主要原因.

In the era of big data, companies can get more complex and comprehensive data.However,there are many unstructured data in big data,and it is painful to interpret the precise information and excavate its intrinsic value only through pure accounting knowledge.Therefore,taking XY company as an example, based on the theory of "pressure-state-response", this paper attempts to construct a coordinated development evaluation system of composite financial statements system for quantitative empirical study on the overall framework of financial statements and the trend analysis of the dependency coordinated development,based on the coupling coordination degree function.The results show that the coordinated development degree of XY company’s financial statement system was high from 2011 to 2014,and fell sharply into a low level of coordination from 2015 to 2016.From 2017 to 2018, the coupled coordination degree has picked up and turned into a moderate level of coordination.The contradiction between the pressure subsystem and the response subsystem is the main reason that restricts the coordinated development level of the financial statements composite system.