The arrival of the era of big data provides opportunities for the development of enterprises. So, how to further develop financial analysis? The following is my financial analysis and thinking under big data, hoping to help everyone.
Reflections on Financial Analysis under Big Data 1 Summary
Financial management is the core of enterprise management. With the popularity of the Internet, the connotation and extension of financial work are constantly expanding. How to adapt to the development of science and technology and improve the efficiency and quality of financial management has become a problem that enterprises must consider. The author of this paper will start with the development of financial analysis and the main problems faced by traditional financial analysis, refer to relevant theories and documents, and combine the actual financial work to study the specific strategies of financial analysis in the era of big data.
Keywords financial management; Big data era; financial analysis
With the development of the information age, emerging technologies such as cloud platform and Internet of Things have gradually entered our production and life. As a massive data processing technology, big data can help people collect and analyze data quickly, provide a basis for managers to make decisions, and is of great significance to financial management. The author of this paper mainly studies the development direction of financial analysis in the era of big data from the aspects of result analysis turning to process control, single analysis turning to diversity analysis, and stage analysis turning to real-time analysis, and puts forward some specific strategies for doing financial analysis well.
First, the development of financial analysis
(1) manual processing stage
In the early days, accountants relied on computing tools such as paper and abacus to collect, store, process and transmit data. This manual processing needs to read a lot of accounting data. In the whole process, accountants are prone to make mistakes. In addition, the efficiency of manual treatment is relatively low.
(2) Computer processing stage
After the advent of computers, the efficiency of financial data analysis and processing has been greatly improved. However, financial analysis with the help of computers is only manual simulation, that is, a program can only complete one business analysis, and the exchange and sharing of accounting data and information are still mainly carried out through storage media such as CDs and floppy disks. At present, the information processed by computer has great limitations, and the decision-making reference of various departments can not be fully communicated, so the timeliness and accuracy need to be further improved.
(3) Network processing stage
With the popularity of the Internet, financial data and information can be processed and transmitted through the network. Accounting has realized the integration of business process and information process, completely eliminated the past "information island" phenomenon, and greatly improved the information sharing of enterprises. However, at present, the summary, induction and refinement of data are still not accurate enough, and the use value of data needs to be improved.
(D) Big data analysis stage
Big data analysis is a new technology based on cloud computing. Financial analysis under big data, data extraction and analysis will be more convenient, data structure and connotation will be more complex and diverse, and analysis methods will be more accurate and intelligent, which will greatly improve the timeliness of financial analysis and decision-making reference value.
Second, the problems faced by traditional financial analysis
(A) based on post-event analysis, lack of pre-event and in-event control.
Traditional financial analysis can only collect and process the financial data that has happened, and the effectiveness of the analysis results is greatly reduced, which is not conducive to the risk control of enterprise financial management and the business decision-making of enterprises. In addition, due to the influence of macroeconomic reasons such as inflation, the assets of enterprises will be underestimated, the cost will be very low, and the income will be inflated from time to time, which is not conducive to the true reliability of enterprise income statement and balance sheet.
(B) Mainly based on the analysis of financial statements, the analysis of non-financial information is insufficient.
Traditional financial analysis mainly refers to financial statements, which makes the data and results of financial analysis limited. On the one hand, fixed assets depreciation, foreign investment accounting and inventory valuation can be handled by different accounting methods according to accounting standards and their own actual conditions, so the data processing results are often not comparable. On the other hand, the depreciation period of fixed assets, net residual value rate of fixed assets and bad debt reserve ratio are more easily influenced by accountants, and these estimated values will also have a certain impact on financial analysis.
(C) results-oriented, lack of process analysis
The financial analysis of most enterprises only pays attention to the final profit of the enterprise, that is, it pays too much attention to the operating results and ignores the process analysis of senior management analysis, non-accounting data analysis and capital chain analysis in financial management. People think that as long as an enterprise is profitable, it shows that it is in good operating condition. This kind of analytical thinking is not conducive to controlling the operating costs and risks of enterprises, and can not fundamentally help improve the input-output ratio and capital operation ability of enterprises.
(d) Dealing with external supervision and inspection, and participating in enterprise management and decision-making.
At present, the financial analysis of most enterprises is only set up to cope with external inspection, which has a low position in enterprise management and cannot participate in enterprise management decisions. In addition, there are many kinds of external inspection items corresponding to financial analysis, and the inspection methods are mostly standard forms. Accountants are tired of filling out forms and can't analyze data and information in detail.
Third, the development trend of financial analysis in the era of big data
(A) from result analysis to process analysis
Taking the sales business as an example, the previous financial analysis mainly focused on the statistics of terminal sales results, and then realized the analysis of product channels, organizations, quantities, amounts and other contents. However, this analysis method can not trace the source of product sales, and can only make qualitative judgments based on the results, which can not provide accurate reference for decision-making. In the era of big data, background staff can collect and process special information, and also collect and analyze intermediate data and information such as consumer evaluation and promotion activities, which is of great significance for enterprises to adjust their business strategies in time and improve their operating efficiency.
(B) from single analysis to diversity analysis
In order to judge a customer's business situation, it is not comprehensive to analyze its financial statements according to the traditional financial analysis ideas, and a large number of financial data and non-financial data must be supported to draw more accurate conclusions. In the era of big data, financial analysis should change from single analysis to multi-channel information analysis, expand data content and help enterprises to understand their own operating conditions more comprehensively.
(c) The transition from phased analysis to real-time analysis. In the past, the collection of terminal information and the introduction of financial analysis reports were mostly regular, which was not comprehensive enough for unexpected projects, which was not conducive to the risk management and control of enterprises. In the era of big data, personalized strategy and refined financial analysis can realize real-time query, information can be transmitted in time through the network, and enterprises can also make business adjustments with reference to the analysis results in time.
Fourth, the specific strategies for financial analysis in the era of big data
(I) Improving the literacy of financial analysts In the era of big data, financial analysis will play a more important role in enterprise management. Therefore, financial personnel should learn new analysis methods more deeply, improve their ability to use new technologies, cultivate keen judgment, accumulate financial analysis experience, establish big financial thinking, and attach importance to the development and application of big data.
On the one hand, financial personnel should work hard and have a solid accounting foundation. On the other hand, we should expand our vision to the field of comprehensive management, such as decision analysis and support, credit management, risk management, activity-based cost management and so on. To improve their financial big data processing and analysis capabilities.
(B) to develop a clear financial analysis strategy
Industries and enterprises are different, and there will be some differences in the use of big data. Therefore, enterprises should formulate financial strategies according to their own industry characteristics and enterprise attributes, and build their own financial analysis system.
Specifically, on the one hand, enterprises should be clear about their own reality, determine their own business volume and information amount, and determine the level and structure of financial analysis, the number of personnel and the target results according to the scale of data; On the other hand, the construction of financial analysis strategy is a grand project. Enterprises should do a good job in medium and long-term planning and complete it step by step, rather than blindly seeking big. They should start with infrastructure such as IT architecture and gradually expand into various business fields.
(C) improve the main functions of the new financial analysis system
First of all, we should realize the flexible query function of big data financial analysis. Enterprises should assign different permissions to each link and department according to different functions, so that users can access relevant data within the permissions. At the same time, it is necessary to further improve the construction of financial system, screen truly valuable indicators for collection and processing, and provide more accurate reference for enterprise decision-making. Secondly, we should introduce multidimensional analysis technology.
In the actual process, the information and data faced by financial personnel are often complicated, which requires us to introduce multidimensional analysis and processing technology, further integrate data sources, improve the automation of index calculation, and then enhance the comprehensiveness of financial analysis. Finally, the operation mode of human-computer interaction is introduced. The financial analysis system in the era of big data should be able to change the nature and scope of information according to actual needs, which is convenient for financial personnel to make manual adjustments in time and improve the adaptability of financial analysis.
Verb (abbreviation of verb) conclusion
In short, the arrival of the era of big data provides opportunities for the development of enterprises. As the core part of enterprise management, financial analysis should actively adapt to the times, find its own position and be the leader of development. The majority of financial personnel should further innovate their working methods, expand the extension and connotation of financial analysis, and make it a think tank for enterprise decision-making and development.
refer to
[1] Tu Zipei. Big Data: The Coming Data Revolution [J]. Guangxi Normal University Press, 20 12(08)
[2] Meng Xiaofeng, kind. Big Data Management: Concepts, Technologies and Challenges [J]. Computer Research and Development, 20 13(0 1)
[3] Chi Hongmei. Give play to the core role of financial analysis in enterprise financial management [J]. Time Finance, 20 1 1(04)
[4] Cheng Ping, Wang Xiaojiang. Research on enterprise financial decision-making in the era of big data and cloud accounting [J]. Friends of Accounting, 20 15(02)
Thinking about Financial Analysis under Big Data Part 2 Summary:
Starting from the development origin of enterprises and the problems existing in financial management of small and medium-sized enterprises, this paper further expounds several typical problems. The financial management of an enterprise is like the blood of an enterprise. If there is a problem with blood, there will be a serious problem as a whole. This paper reveals the existing problems in enterprise financial management, and also gives some reasonable suggestions and countermeasures for reference.
Key words:
Small and medium-sized enterprises; financial management
1, introducing the background
Modern enterprises often have a far-reaching history, and their development and production are determined by the commodity economy and productivity at that time. In their development process, there are often many problems, such as how to choose the development direction of enterprises, how to determine the goals of enterprises, the organizational structure of enterprises, the management mode of enterprises, and the financial management of enterprises. For enterprises, the goal is orientation, the organizational structure and management mode are the foundation, and the financial management of enterprises is an important point to decide how to realize the sustainable development of working capital. With the introduction of relevant national policies, many enterprises have responded to the call of the state and carried out the construction and reform of modern enterprise system, which greatly promoted the transformation, upgrading and promotion of enterprises and played an important role in forming a good market economy. Great changes have taken place in the financial management of enterprises. From the single financial management mode in the past to the compound financial management mode now, everything has two sides, and the change of enterprise financial management mode naturally brings some problems. It is particularly important to understand these problems and try to propose solutions.
2. Financial management of SMEs.
2. 1 Internal financial management has no initiative.
There are quite a few small and medium-sized enterprises that almost hand over their financial affairs to the corresponding accounting firms, but they do not interfere. To a great extent, this has caused enterprises to be unfamiliar with their own financial situation and passively accept the analysis report issued by professional accounting firms, regardless of the general understanding of the analysis report, as long as the enterprise is profitable. Without in-depth understanding of whether this positive profit is short-term or long-term, whether it is just within the scope of long-term positive profit or just at the junction of profit and loss, these are all irresponsible attitudes of enterprises towards financial management.
2.2 Financial management system is incomplete
The strength of small and medium-sized enterprises is poor, and there is often no strict and scientific financial management model of large enterprises, and some just copy the models of other enterprises without combining the actual situation of their own enterprises, which leads enterprises to spend a lot of energy on managing enterprises, but it is counterproductive. Most of the financial systems of small and medium-sized enterprises are monotonous, unscientific and unsound.
2.3 improper use of funds
Most enterprises think that the more money they have, the more suitable they are for their continued development. In fact, this is not correct. Putting a lot of money in their hands like this will lead to cash flow difficulties and even difficulties in continuous production. The proportion of enterprise funds is unreasonable, and the fixed funds are more than the circulating funds or the circulating funds are several times more than the fixed funds, which leads to the shortage of circulating funds and fixed funds, which will make enterprises lose many development opportunities and even threaten the development of enterprises. The credit sale of enterprises is also an obvious financial problem. The money owed cannot be repaid in time, and the lent money cannot be recovered normally because there is no specific credit system, which leads to the deterioration of the financial situation of the enterprise.
2.4 Investment speculation
Small and medium-sized enterprises mainly rely on private bosses to make decisions on the development of enterprises, lacking a perfect scientific and effective management decision-making system. Many bosses watch others invest in this, and they follow suit, regardless of the specific situation of their own enterprises. Driven by speculative psychology, investing in temporary social hotspots may lead to bankruptcy of enterprises. Because this will make the enterprise's money unreasonable, and the above-mentioned enterprise's capital turnover is unreasonable. It is in this unreasonable situation that the enterprise gradually goes into recession until it disappears.
3. Coping strategies and suggestions
3. 1 internal management initiative
Small and medium-sized enterprises should directly grasp the initiative of enterprises, establish and improve the financial department of enterprises, and enhance their ability to solve financial problems. The financial department should carry out regular training and hold regular briefing sessions. They can imitate the management system of professional accounting firms, but they cannot copy them. It is necessary to further formulate financial planning suitable for the development of enterprises in combination with the development of their own enterprises.
3.2 improve the enterprise financial management system
First of all, small and medium-sized enterprises should formulate their own financial management system in accordance with scientific methods and their own reality, and must not copy others'. All departments should strengthen cooperation and abide by the law from small departments to large departments. The development direction of the enterprise conforms to the market law. All financial personnel should do a good job in receiving professional training, combine what they have learned with their work practice, and learn while doing. Establish a good containment system internally, and clearly define the responsibilities and authority of the handling, examination and approval, property storage and other personnel. Do not act offside, do your own thing well, have a long-term vision, never give up long-term interests because of some immediate interests, and be responsible for the enterprise. Secondly, enterprises should establish a reasonable audit system, because a reasonable internal audit system can ensure the standardization of the reasonable operation of enterprises, supervise the safety, integrity and use of enterprise property, and ensure that enterprises have good and effective procedures when making goals and making decisions on major issues of enterprises, thus having better anti-risk ability. At the same time, we should have our own financial indicators. When the financial situation deviates from the financial indicators, relevant personnel should make adjustments.
3.3 Reasonable allocation of funds
Enterprises should allocate funds objectively and reasonably, take the benefit and efficiency of capital utilization as the guide, give full play to the overall advantages of enterprises, invest limited funds in appropriate places, establish a good evaluation and analysis system for capital use, seize key links to solve problems and improve the efficiency of capital utilization.
3.4 Investment shall conform to the specifications.
The boss of an enterprise should make diversified investments, that is, invest money in many different fields to reduce unnecessary losses caused by non-systematic risks. The investment cycle should also be determined according to the specific development of the enterprise, including long-term investment and short-term investment. Meanwhile, investment should be divided into domestic investment and foreign investment. To set up an investment director in a related field, the director must be familiar with the characteristics of the field and the risks of investment, have relevant investment experience and management skills, and cannot arbitrarily choose irrelevant personnel to be responsible for investment projects. Investment should also comply with the provisions of relevant laws and regulations, and you can't do anything that goes against it.
4. Conclusion
To sum up, enterprise financial management should be standardized and suitable for enterprise development. With the expansion of market opening, enterprises are bound to face many opportunities and challenges. Financial personnel should be prepared to meet the challenge. Creating more wealth for the company is the first duty of the financial manager. Enterprise managers should think about problems from a long-term perspective, and the correct concept of development is a very important factor. Without a correct concept of development, enterprises can hardly survive under economic globalization. Enterprises should do a good job in training financial managers.
refer to
Yuan Man. Development and innovation of financial management of small and medium-sized enterprises [J]. China Business Theory, 20 1 1(23).
[2] Wen, Pei Gengsheng, Gao Lei. Problems in financial management of SMEs and countermeasures [J]. Journal of Hebei University (Philosophy and Social Sciences Edition), 20 10(4).
Thinking about Financial Analysis under Big Data 3 Abstract:
To some extent, financial service outsourcing is an important part of financial service outsourcing enterprises. At present, many financial outsourcing enterprises in China are still in the initial stage of development, and their defects are obvious, such as single business, small staff and low professional level. These factors will inevitably affect the steady development of China's financial outsourcing enterprises. Therefore, this paper takes "the development trend of financial outsourcing enterprises under the background of big data" as the topic, deeply studies the problems existing in the development process of financial outsourcing enterprises in China, and puts forward targeted measures to better promote the development of financial outsourcing enterprises in China.
Key words:
Big data; Financial outsourcing; Problems; App application
At present, if modern enterprises want to gain a favorable position in the market competition, they must constantly improve their management level. At the same time, financial outsourcing enterprises should be managed step by step according to the trend of the times. Of course, in the internal management of financial outsourcing enterprises, it is necessary to strengthen financial management, because the quality level of financial management will directly affect the overall development of enterprises and the effectiveness of market competition. Under the background of big data, financial outsourcing enterprises are facing great challenges in financial management, so they need to continuously strengthen their work and research, and strive to find new management ideas and specific means to promote the steady development of financial outsourcing enterprises.
First, the characteristics of data under big data
In the context of big data, data, information and materials are the contents that modern enterprise management must rely on. Moreover, modern enterprises pay more attention to data information than before. If we do not pay attention to the use of data and information, it will inevitably affect the rapid development of financial outsourcing enterprises. However, from the current situation, there are still many gaps between simple data information processing and data processing under the background of big data. If some simple means are used to deal with financial problems, it is obviously unable to meet the needs of data utilization and processing technology under the background of big data. To this end, we must constantly improve the management level of financial outsourcing enterprises under the background of big data, which requires strengthening the processing and application level of various data under the background of big data. To some extent, big data, that is, huge data processing, in the data age, the general data storage media are disks, optical disks and so on. Capacity and volume are also in m. However, in recent years, with the increasing amount of data, the traditional data units have gradually become G and T. Moreover, in the era of big data, the speed of data generation is very fast and the amount is also very large, so we are faced with huge data processing and refining problems. Of course, the increasing amount of data will also cause a variety of data mixed, greatly reducing the density of data value. For example, in the process of video surveillance, it is necessary to extract data, record and search for several hours or even longer, which brings great trouble to the information processing of data. In addition, although data processing under the background of big data presents the characteristics of huge volume and low value density, it has stricter requirements for data information processing under the background of big data. More importantly, with the continuous development of Internet of Things, cloud computing and PC, financial outsourcing enterprises must constantly improve the processing speed of big data in order to better realize the development of management technology.
Second, the development of financial outsourcing enterprises in China.
At present, China's financial outsourcing enterprises start late and develop slowly. Moreover, from the perspective of financial outsourcing service enterprises, although the number of domestic financial outsourcing service enterprises is small, they are basically concentrated in foreign-funded enterprises and small and medium-sized enterprises. Moreover, the main business of China's financial outsourcing enterprises focuses on traditional accounting business, such as current account business, cashier service outsourcing business, agent tax declaration business and so on. Moreover, these traditional businesses basically overlap with those of accounting firms, accounting agency bookkeeping companies and tax accounting firms, and it is difficult to give full play to the characteristics of financial outsourcing enterprises. At the same time, from the perspective of personnel, the quality of personnel in China's financial outsourcing enterprises is not high, and the qualifications of talents are basically concentrated at the junior college level, which leads to the low treatment of employees in financial outsourcing enterprises and the high mobility of talents in the company. Judging from the development scale of financial outsourcing companies, the number of professional financial outsourcing companies in China is basically around 300. Moreover, more importantly, the business of China's financial outsourcing companies is concentrated in China, and there is no related business involving international financial outsourcing.
Third, the impact of "big data" on the development of financial outsourcing enterprises in China.
To some extent, "big data" mainly uses IT technology to establish corresponding data warehouses, provide and establish data security services, further mine the potential commercial interest information in the data, conduct commercial data analysis, and obtain corresponding commercial value. At the same time, under the background of big data, it will directly affect the development direction of financial outsourcing enterprises in China. China's financial outsourcing companies can only analyze a large number of financial data and dig out important information, so as to formulate scientific and efficient financial data solutions for customers and achieve the purpose of serving enterprises. On the other hand, in the era of big data, its related technologies can tap the data sorting and analysis capabilities of financial outsourcing companies, which is conducive to the transformation of traditional financial outsourcing business to more modern accounting business. At the same time, it is also necessary to help financial outsourcing companies pay more attention to the value of financial data of enterprises and lay a solid foundation for the realization of strategic objectives of financial outsourcing companies. Under the influence of the era of big data, financial outsourcing companies in China will formulate strict and efficient strategic planning. Moreover, the business of financial outsourcing companies will not be limited to traditional business accounting. With the docking of China's financial outsourcing enterprises and contracting enterprises, China's financial outsourcing enterprises will gradually evolve into business providers of financial management consulting, and incorporate financial budget management, information system design and development, and the implementation of corporate financial tactics into financial outsourcing enterprises. Finally, influenced by "big data", China's financial outsourcing enterprises will master a large number of enterprise financial data information, and under the condition of protecting enterprise information, China's financial outsourcing enterprises will further expand their business. For example, the comparative data of industry enterprises can be used for analysis, so as to provide corresponding profit standard business for bank loans, or provide secured financial investigation services for companies, and also provide customers with corresponding market demand information and financial product design concepts.
Fourth, strengthen the management measures of financial outsourcing enterprises under the background of "big data"
From the above analysis, we can see that financial outsourcing enterprises are affected by "big data", and financial outsourcing enterprises are facing brand-new problems and characteristics in data collection and processing. In order to better strengthen data collection and change financial outsourcing business from passive to active, it is necessary to work hard on data information work of financial outsourcing enterprises. Constantly change the working ideas of financial outsourcing enterprises, further reform management methods and create a brand-new management platform. Only through these aspects can we better promote the all-round development of China's financial outsourcing enterprises.
1. Flexible use of the professional advantages of financial outsourcing
In order to better promote the development of financial outsourcing enterprises under the background of big data, it is necessary to give full play to the third-party specialization advantages of financial outsourcing enterprises. Under the current mixed ownership enterprises, it is necessary to establish an open and transparent financial information system, reverse the phenomenon of information fraud in financial outsourcing enterprises, and further strengthen the reform of financial outsourcing enterprises. Judging from the current development of financial outsourcing enterprises, due to the lack of scientific and efficient financial management tools, it is difficult to achieve substantive results in the appointment system of financial outsourcing. Therefore, we can give full play to the expertise of financial outsourcing and gradually reduce the cost of the financial department of enterprises, thus changing the situation of insufficient internal control of financial outsourcing enterprises and ensuring the safety of their own funds.
2. Pay attention to the personnel training of financial outsourcing enterprises.
In order to solve the problem of lack of professional talents in China's financial outsourcing companies, it is necessary to form a mechanism for cultivating outsourcing talents among the government, universities and financial outsourcing enterprises. Only in this way can we better promote the steady development of financial outsourcing enterprises under the background of big data. For example, Beijing Zhongguancun International Incubation Software Association put forward the project of "Innovation Echelon Project", which further attracted more talents to enter outsourcing enterprises. At the same time, we should make a two-way choice between financial outsourcing enterprises and college students, and appoint professional tutors to open corresponding elective courses among college students, so that these college students can directly work in outsourcing enterprises. Finally, we should further strengthen the quality selection of financial outsourcing enterprises, formulate a scientific and efficient talent training model according to their own development, and provide more professionals for financial outsourcing enterprises. Of course, in addition to further strengthening the training of employees in China's financial outsourcing enterprises, it is also necessary to implement the order-based talent training model to strengthen the development of China's financial outsourcing enterprises.
Verb (abbreviation of verb) conclusion
Generally speaking, in the era of big data, China's financial outsourcing enterprises must give full play to the role of data information, pay attention to data mining and analysis, provide a series of financial information solutions for China's financial outsourcing enterprises, and continuously improve their core competitiveness, thus steadily promoting the development of China's financial outsourcing enterprises. At the same time, we should continue to actively participate in international financial outsourcing business and comprehensively improve the business level of China's financial outsourcing enterprises.
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