大数据对企业财务决策的影响及对策分析—以阿里巴巴集团为例

摘要

在科技不断发展的背景下，大数据的产生对于企业的财务决策来说，都是一把双刃剑，既是机遇又是挑战。大数据时代给企业财务决策带来了更加全面精准的数据分析平台，但也给企业的传统财务决策带来了巨大的冲击，因此在大数据背景下企业的财务决策面临着新的挑战，必须对企业财务决策进行必要的创新与变革。采用大数据技术将财务决策改革与创新，来面对大数据背景下的财务决策变化，企业需要增加自身创新能力、加强改革的实施、实现现代化管理的关键。本文以阿里巴巴公司财务决策为主要研究对象，通过文献参考法分析了大数据、财务决策的概念以及分析运用到的相关理论，以理论分析为支撑，通过调查法分析了阿里巴巴公司目前财务决策的现状，结合大数据及计算机技术论述了企业财务决策转型的必要性，以及大数据在企业财务决策中的应用。再找出我国企业财务决策中存在的问题，结合信息化管理提出财务决策创新对策，以期我国企业能抓住时代信息化发展的浪潮，充分运用大数据带来的便利，实现企业的进一步发展。

关键词：大数据；财务决策；影响；对策

Abstract

With the rapid development of science and technology, big data era emerges as the times require, which is both a challenge and an opportunity for the financial decision of enterprises. Big data era has brought more comprehensive and accurate data analysis platform to enterprise's financial decision-making, but it has also brought huge impact to enterprise's traditional financial decision-making, so the enterprise's financial decision-making faces new challenges under big data background. Must carry on the necessary innovation and the reform to the enterprise financial decision-making. Through the application of big data to open up a new era of enterprise financial decision-making reform and innovation, and effectively cope with the changes of enterprise financial decision-making under the background of big data, it has become for enterprises to strengthen the depth of reform and enhance the intensity of innovation. The key to realize modern management. In this paper, the financial decision of Alibaba Company is taken as the main research object, and the concept of big data, the concept of financial

decision and the related theories applied in the analysis are analyzed through the method of literature reference, which is supported by the theoretical analysis. This paper analyzes the present situation of the financial decision of Alibaba Company through the investigation method, and discusses the necessity of the transformation of the financial decision of the enterprise combined with big data and computer technology, and the application of big data in the financial decision of the enterprise. Then find out the problems existing in the financial decision-making of enterprises in our country, and put forward the innovative countermeasures of financial decision-making combined with the information management, in order to grasp the tide of the information development of the times and fill the Make use of the convenience brought by big data to realize the further development of enterprises.

Key words: big data; Financial decision-making; influence;

Countermeasures

目录

摘要 (Ⅱ)

引言 (1)

第1章大数据和财务决策概述及研究现状 (1)

1.1相关理论概述 (1)

1.1.1大数据 (1)

1.1.2 财务决策的基本概念 (2)

1.2 国内外研究现状 (2)

1.2.1国外研究现状 (2)

1.2.2国内研究现状 (3)

第2章大数据时代企业财务决策创新——以阿里巴巴集团为例 (3)

2.1阿里巴巴集团简介 (3)

2.2 阿里巴巴集团应用大数据的背景分析 (4)

2.3阿里巴巴集团基于大数据技术进行财务决策的构建方法 (4)

2.3.1阿里巴巴基于大数据的运营决策 (4)

2.3.2 阿里巴巴基于大数据的投资决策 (7)

2.3.3 阿里巴巴基于大数据的信贷决策 (8)

2.3.4优化组织结构，密切配合产业链 (9)

2.4 阿里巴巴集团近几年财务状况 (9)

2.4.1阿里巴巴集团财务业绩 (10)

第3章大数据给我国企业财务决策带来的困难与挑战 (11)

3.1 缺乏沟通机制 (11)

3.2 财务决策缺乏技术人才 (12)

3.3 财务信息安全问题 (12)

第4章我国公司财务决策保障措施 (12)

4.1 建立财务共享服务中心 (12)

4.2 人才保障——加强复合型财务决策人才队伍培养 (13)

4.3 加强企业财务信息防范 (13)

结束语 (15)

致谢 (16)

参考文献： (17)