Abstract
Abstract Exploring the effectiveness of the application of big data technology in financial decision management of enterprise cloud accounting is to help better enterprises achieve economic growth and sustainable development. In this paper, a decision tree algorithm based on information gain and attribute dependency is jointly analyzed under big data technology using attribute dependency of rough set theory, attribute parsimony algorithm, and information gain of ID3 algorithm. The analysis of enterprise cloud accounting and financial decision-making is explained, including the process and content. The data analysis of financial decision management of WK Group, BL Real Estate, and LD Holdings is carried out using a decision tree algorithm. In terms of financing structure, debt financing mainly consists of long-term borrowings, short-term borrowings, and bonds payable, accounting for 66.06%, 21.18%, and 12.76%, respectively. In terms of gearing ratio, the average ratios of WK Group, BL Real Estate, and LD Holdings are 76.6%, 81.54%, and 80.05%, respectively. It shows that the decision tree algorithm based on information gain and attribute dependency can effectively perform corporate financial decision management analysis and visualize the company’s sustainable development strategy through the data.
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