Financial Risk Assessment of Enterprise Management Accounting Based on Association Rule Algorithm under the Background of Big Data

Table 1

Enterprise management accounting financial risk assessment indicators.

Financial indicator		Meaning
Corporate profitability	Gross profit margin	The ratio of current net profit to current sales revenue
	Net interest rate	The ratio of current sales revenue less cost of sales to current sales revenue
	ROE	The ratio of net profit for the period to the average value of net assets
	Basic earnings per share	The ratio of net profit for the current period to the total number of shares
	Return on total assets	The ratio of net profit for the period to the average value of total assets
Corporate solvency	Quick ratio	Total current assets less inventory to current liabilities ratio
	Current ratio	Ratio between total current assets and total current liabilities
	Cash ratio	Ratio of all cash plus marketable securities to current liabilities
	Assets and liabilities	Ratio of total liabilities to total assets
	Interest coverage ratio	The ratio of the current operating profit to the interest expense of the enterprise
Corporate operation capability	Total asset turnover	The ratio of net sales revenue to the average of total assets
	Accounts receivable turnover	The ratio between the net credit income for the period and the average balance of accounts receivable for the period
	Inventory turnover	The ratio between the cost of sales for the current period and the average inventory balance for the current period
Corporate growth ability	Total asset growth rate	The ratio of the increase in total assets for the current period to the total assets at the beginning of the period
	Operating income growth rate	Operating income of the current period minus the ratio of operating income of the previous period to the operating income of the previous period
	Net profit growth rate	The ratio between the net profit of the current period minus the net profit of the previous period and the net profit of the previous period