摘 要
随着经济全球化和市场竞争的加剧，企业投资决策的科学性和精准性成为影响其长期竞争力与可持续发展的重要因素。基于此背景，本文以财务分析为核心工具，深入探讨如何通过优化财务指标体系和分析方法提升企业投资决策的质量。研究旨在构建一个系统化的框架，将传统的财务分析与现代数据挖掘技术相结合，从而为企业提供更具前瞻性和适应性的决策支持。具体而言，本文采用定量与定性相结合的研究方法，首先对现有财务分析模型进行梳理与评价，随后引入机器学习算法改进传统模型的预测能力，并通过实证研究验证其有效性。研究结果表明，融合多源财务数据和非财务信息的综合分析方法能够显著提高投资决策的准确性，尤其是在复杂市场环境下的动态调整能力。此外，本文提出的框架在实际应用中展现出良好的灵活性和可扩展性，为不同规模和行业的企业提供了普适性解决方案。
关键词：企业投资决策 财务分析优化 机器学习算法
Abstract
As economic globalization and market competition intensify, the scientific and precise nature of corporate investment decisions has become a critical factor influencing their long-term competitiveness and sustainable development. Against this backdrop, this paper uses financial analysis as a core tool to delve into how optimizing the financial indicator system and analytical methods can enhance the quality of corporate investment decisions. The research aims to construct a systematic fr amework that combines traditional financial analysis with modern data mining techniques, thereby providing more forward-looking and adaptable decision support for enterprises. Specifically, this paper adopts a research approach that integrates quantitative and qualitative methods. It first reviews and evaluates existing financial analysis models, then introduces machine learning algorithms to improve the predictive capabilities of traditional models, and verifies their effectiveness through empirical studies. The results show that a comprehensive analytical method that integrates multi-source financial data and non-financial information can significantly enhance the accuracy of investment decisions, especially in dynamic adjustments under complex market conditions. Furthermore, the fr amework proposed in this paper demonstrates good flexibility and scalability in practical applications, offering a universal solution for enterprises of different sizes and industries.
Keyword:Enterprise Investment Decision Financial Analysis Optimization Machine Learning Algorithm
目 录
1绪论 1
1.1企业投资决策优化的研究背景 1
1.2财务分析在投资决策中的意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2财务分析基础理论与框架 2
2.1财务分析的基本概念与方法 2
2.2投资决策的财务指标体系构建 3
2.3财务报表分析对企业投资的影响 3
2.4财务风险评估在投资决策中的作用 3
2.5理论框架的综合应用 4
3基于财务分析的投资决策模型构建 4
3.1投资决策模型的设计原则 4
3.2财务数据驱动的决策支持系统 5
3.3动态财务预测与投资方案评估 5
3.4多目标优化模型的应用分析 6
3.5模型验证与案例研究 6
4实证研究与优化策略探讨 7
4.1实证研究的设计与数据来源 7
4.2不同行业财务特征对投资决策的影响 7
4.3基于财务分析的资源配置优化策略 8
4.4投资组合优化的实证检验 8
4.5结果分析与政策建议 8
结论 9
参考文献 10
致谢 11
