摘要
传统的财务信息管理系统风险评估方法在评估系统风险时,所能处理的数据吞吐量较少,导致系统风险评估效果不佳,为此研究大数据背景下的财务信息管理系统风险估计方法。该方法根据系统模块设置逻辑节点,通过找寻数据之间的逻辑关系搭建风险估计模型。基于大数据背景,依据效用理论以及估计风险偏好函数,选择大数据批量计算和流式计算方法,计算系统程序风险指标以及财务数据失信风险指标。根据风险残值调整系统主体模块、子模块中某一系统功能失效的概率,并通过指数函数定义风险等级,实现大数据背景下的系统风险估计。实验结果表明,与两种传统系统风险估计方法相比,文中的估计方法所处理的数据吞吐量更大,得到的风险指标范围更广,由此可见,所提方法满足企业财务信息管理系统的风险估计要求。
The risk estimation method of the traditional financial information management system has less data throughput when it is used to assess the system risk,which leads to poor effect of system risk estimation. Therefore,the risk estimation method of financial information management system in the context of big data is studied. In this method,the logical nodes are set up according to system modules,and a risk estimation model is built by finding the logical relationships between data. On the basis of the background of big data,the methods of batch computing and stream computing are selected to calculate system program risk indicators and financial data dishonesty risk indicators according to utility theory and estimation risk preference function. The function failure probability of a certain system in the main modules and sub-modules of the system is adjusted according to the residual value of risk,and the risk level is defined with exponential function. On the basis of the above,the system risk estimation under the background of big data is achieved. The experimental results show that,in comparison with the risk estimation methods of two traditional systems,the data throughput processed with the proposed estimation method is larger,and the risk indicator range obtained with the proposed method is wider. It can be seen that the proposed method can meet the risk estimation requirements of enterprise financial information management system.
作者
刘抗英
LIU Kangying(Baise University,Baise 533000,China)
出处
《现代电子技术》
北大核心
2020年第11期79-82,共4页
Modern Electronics Technique
关键词
财务信息管理
大数据背景
风险评估
估计模型
风险指标计算
风险等级定义
financial information management
big data background
risk estimation
estimation model
risk indicator calculation
risk level definition
