摘要在科技不断发展的背景下，大数据的产生对于企业的财务决策来说，都是一把双刃剑，既是机遇又是挑战。大数据时代给企业财务决策带来了更加全面精准的数据分析平台，但也给企业的传统财务决策带来了巨大的冲击，因此在大数据背景下企业的财务决策面临着新的挑战，必须对企业财务决策进行必要的创新与变革。采用大数据技术将财务决策改革与创新，来面对大数据背景下的财务决策变化，企业需要增加自身创新能力、加强改革的实施、实现现代化管理的关键。本文以阿里巴巴公司财务决策为主要研究对象，通过文献参考法分析了大数据、财务决策的概念以及分析运用到的相关理论，以理论分析为支撑，通过调查法分析了阿里巴巴公司目前财务决策的现状，结合大数据及计算机技术论述了企业财务决策转型的必要性，以及大数据在企业财务决策中的应用。再找出我国企业财务决策中存在的问题，结合信息化管理提出财务决策创新对策，以期我国企业能抓住时代信息化发展的浪潮，充分运用大数据带来的便利，实现企业的进一步发展。关键词：大数据；财务决策；影响；对策AbstractWiththerapiddevelopmentofscienceandtechnology,bigdataeraemergesasthetimesrequire,whichisbothachallengeandanopportunityforthefinancialdecisionofenterprises.Bigdataerahasbroughtmorecomprehensiveandaccuratedataanalysisplatformtoenterprise'sfinancialdecision-making,butithasalsobroughthugeimpacttoenterprise'straditionalfinancialdecision-making,sotheenterprise'sfinancialdecision-makingfacesnewchallengesunderbigdatabackground.Mustcarryonthenecessaryinnovationandthereformtotheenterprisefinancialdecision-making.Throughtheapplicationofbigdatatoopenupaneweraofenterprisefinancialdecision-makingreformandinnovation,andeffectivelycopewiththechangesofenterprisefinancialdecision-makingunderthebackgroundofbigdata,ithasbecomeforenterprisestostrengthenthedepthofreformandenhancetheintensityofinnovation.Thekeytorealizemodernmanagement.Inthispaper,thefinancialdecisionofAlibabaCompanyistakenasthemainresearchobject,andtheconceptofbigdata,theconceptoffinancialdecisionandtherelatedtheoriesappliedintheanalysisareanalyzedthroughthemethodofliteraturereference,whichissupportedbythetheoreticalanalysis.ThispaperanalyzesthepresentsituationofthefinancialdecisionofAlibabaCompanythroughtheinvestigationmethod,anddiscussesthenecessityofthetransformationofthefinancialdecisionoftheenterprisecombinedwithbigdataandcomputertechnology,andtheapplicationofbigdatainthefinancialdecisionoftheenterprise.Thenfindouttheproblemsexistinginthefinancialdecision-makingofenterprisesinourcountry,andputforwardtheinnovativecountermeasuresoffinancialdecision-makingcombinedwiththeinformationmanagement,inordertograspthetideoftheinformationdevelopmentofthetimesandfilltheMakeuseoftheconveniencebroughtbybigdatatorealizethefurtherdevelopmentofenterprises.Keywords:bigdata;Financialdecision-making;influence;Countermeasures目录摘要.........................................................................Ⅱ引言..........................................................................1第1章大数据和财务决策概述及研究现状.........................................11.1相关理论概述..............................................................11.1.1大数据..................................................................11.1.2财务决策的基本概念......................................................21.2国内外研究现状............................................................21.2.1国外研究现状............................................................21.2.2国内研究现状..............
