Risk Analysis of Enterprise Management Accounting Based on Big Data Association Rule Algorithm

Abstract

With the popularization of the development and applications of information technology, enterprise’s management in making decisions is paying more attention to “data driven” and depend on the objective data rather than subjective judgement, in addition to the basic financial data, enterprises in daily operation will produce a very large number of data, despite big data itself is a special kind of enterprise assets, but in order to get valuable information from these data, we must filter out the useless data based on the analysis method of big data, mine and sort out the comparable information, and provide reference for decision makers. The combination of big data and management accounting is the inevitable development trend in future, this article adopted the method Empirical Analysis to establish enterprise management accounting risk analysis model and simulated enterprise using big data analysis method, determined ten key financial indicators the enterprise needed to pay attention to in enterprise risk control, to show the application of big data analysis method in the process of enterprise management accounting, and looked forward to the future of interdisciplinary integration of big data and management accounting.