摘 要：随着经济全球化和市场竞争的加剧，企业财务分析作为评估经营绩效与财务健康的重要工具，其指标体系的科学性与适用性亟待提升。本研究以优化企业财务分析指标体系为核心目标，旨在构建一套更加全面、动态且适应性强的评价框架。通过文献综述与实证分析相结合的方法，研究梳理了传统指标体系存在的局限性，并引入大数据分析技术对财务数据进行深度挖掘。研究结果表明，基于多维度视角的指标优化能够显著提高对企业财务状况的预测能力和决策支持效果。具体而言，本研究创新性地提出了融合非财务指标与动态权重调整机制的综合评价模型，有效弥补了静态分析的不足。此外，通过案例验证发现，优化后的指标体系在风险预警和价值创造评估方面表现出更强的实用性和准确性，为企业战略管理提供了重要参考。总体而言，本研究不仅丰富了财务分析理论，还为实践应用提供了新思路，具有重要的学术价值和现实意义。
关键词：企业财务分析；指标体系优化；大数据分析
Abstract：With the intensification of economic globalization and market competition, corporate financial analysis, as a critical tool for evaluating operational performance and financial health, urgently requires improvements in the scientific rigor and applicability of its indicator system. This study focuses on optimizing the corporate financial analysis indicator system by constructing a more comprehensive, dynamic, and adaptable evaluation fr amework. By integrating literature review with empirical analysis, the study identifies the limitations of traditional indicator systems and incorporates big data analytics to conduct in-depth mining of financial data. The results demonstrate that indicator optimization based on a multi-dimensional perspective significantly enhances predictive capabilities regarding corporate financial conditions and improves decision-support effectiveness. Specifically, this research innovatively proposes an integrated evaluation model that combines non-financial indicators with a dynamic weight adjustment mechanism, effectively addressing the shortcomings of static analysis. Furthermore, case validation reveals that the optimized indicator system exhibits greater practicality and accuracy in risk warning and value creation assessment, providing essential references for corporate strategic management. Overall, this study not only enriches the theoretical foundation of financial analysis but also offers new insights for practical applications, thereby possessing significant academic and practical implications.
Keywords: Enterprise Financial Analysis；Indicator System Optimization；Big Data Analysis
目 录
引言 1
一、企业财务分析指标体系现状分析 1
(一)财务分析指标体系发展历程 1
(二)当前指标体系存在的问题 2
(三)指标体系优化的必要性 2
二、财务分析指标体系优化理论基础 3
(一)财务分析的核心理论框架 3
(二)指标优化的相关方法论 3
(三)国内外研究对比与启示 4
三、财务分析指标体系优化设计 4
(一)优化目标与原则设定 4
(二)新增关键指标的选择标准 5
(三)指标权重分配与模型构建 5
四、优化后指标体系的应用实践 6
(一)实证案例背景介绍 6
(二)指标体系在企业中的应用效果 6
(三)应用中存在的挑战与改进建议 7
结论 7
参考文献 9
致谢 9
关键词：企业财务分析；指标体系优化；大数据分析
Abstract：With the intensification of economic globalization and market competition, corporate financial analysis, as a critical tool for evaluating operational performance and financial health, urgently requires improvements in the scientific rigor and applicability of its indicator system. This study focuses on optimizing the corporate financial analysis indicator system by constructing a more comprehensive, dynamic, and adaptable evaluation fr amework. By integrating literature review with empirical analysis, the study identifies the limitations of traditional indicator systems and incorporates big data analytics to conduct in-depth mining of financial data. The results demonstrate that indicator optimization based on a multi-dimensional perspective significantly enhances predictive capabilities regarding corporate financial conditions and improves decision-support effectiveness. Specifically, this research innovatively proposes an integrated evaluation model that combines non-financial indicators with a dynamic weight adjustment mechanism, effectively addressing the shortcomings of static analysis. Furthermore, case validation reveals that the optimized indicator system exhibits greater practicality and accuracy in risk warning and value creation assessment, providing essential references for corporate strategic management. Overall, this study not only enriches the theoretical foundation of financial analysis but also offers new insights for practical applications, thereby possessing significant academic and practical implications.
Keywords: Enterprise Financial Analysis；Indicator System Optimization；Big Data Analysis
目 录
引言 1
一、企业财务分析指标体系现状分析 1
(一)财务分析指标体系发展历程 1
(二)当前指标体系存在的问题 2
(三)指标体系优化的必要性 2
二、财务分析指标体系优化理论基础 3
(一)财务分析的核心理论框架 3
(二)指标优化的相关方法论 3
(三)国内外研究对比与启示 4
三、财务分析指标体系优化设计 4
(一)优化目标与原则设定 4
(二)新增关键指标的选择标准 5
(三)指标权重分配与模型构建 5
四、优化后指标体系的应用实践 6
(一)实证案例背景介绍 6
(二)指标体系在企业中的应用效果 6
(三)应用中存在的挑战与改进建议 7
结论 7
参考文献 9
致谢 9
