大智移云背景下企业财务风险评价体系构建

Research on the Construction of Enterprise Financial Risk Evaluation System Under the Background of Big Data,Cloud Computing and Mobile Internet

大数据、云计算和互联网的广泛应用,使得“大智移云”背景下的企业经营环境发生了巨大的变革,传统的财务风险评价体系已无法很好地适应当下复杂而多变的环境,导致企业财务风险难以得到有效控制。基于此,本文以索芙特公司变身天夏智慧为例,利用大智移云环境下决策者可获取的信息,总结传统财务风险评价体系的局限性;运用熵值法和改良后的功效系数法,通过反映资金筹措、资金投入、资金营运、收益分配能力的12个相关风险评价指标,搭建财务风险评价指标体系;同时基于熵值法、大数据技术及专家评分法,选取与企业内部风险、外部环境风险相关的8个间接影响财务风险的非财务指标,构建大数据财务风险评价指标体系;并尝试将两个风险评价指标体系纳入一个体系中,组成基于混合数据的财务风险综合评价体系。本文将基于混合数据的财务风险综合评价体系应用于天夏智慧的财务预警实际中,评价其财务风险状况,最后从收益分配风险、资金营运风险、筹资风险、建立业财一体化会计信息系统、投资风险五个方面制定了行之有效的风险控制对策,以期改善传统财务风险评价体系的滞后性,实现大智移云背景下更高效、全面的企业财务风险评价。

With the wide application of big data,cloud computing and Internet,great changes have taken place in the business environment of enterprises under the background of"big data,cloud computing and mobile Internet",which makes the traditional financial risk evaluation system unable to adapt to the complex and changeable environment,leading to the financial risk of enterprises unable to be effectively controlled.Based on this,this paper takes Sofitel as an example to summarize the limitations of the traditional financial risk evaluation system by using the information available to decision makers in the environment of big data,cloud computing and mobile Internet;Combined with the entropy method and improved efficiency coefficient method,the financial risk evaluation index system is established by 12 related risk evaluation indexes reflecting the ability of fund raising,capital investment,capital operation and income distribution.At the same time,based on entropy method,big data technology and expert scoring method,eight indicators related to internal risk and external environment risk of the enterprise that indirectly affect the financial risk are selected to build a big data financial risk evaluation index system.The two risk evaluation index systems are incorporated into one system to form a comprehensive financial risk evaluation system based on mixed data.The paper applies the financial risk comprehensive evaluation system based on mixed data to the financial early warning practice of Tianxia Wisdom,evaluates its financial risk status,and finally formulates effective risk control countermeasures from five aspects:income distribution risk,capital operation risk,financing risk,establishment of industry finance integrated accounting information system and investment risk,in order to improve the lag of traditional financial risk evaluation system,achieving more efficient and comprehensive enterprise financial risk assessment under the background of big data,cloud computing and mobile Internet.