Author(s)

Fengyiyi Chen ¹

Affiliation(s)

¹ Department of Accounting, Xijing University, Xi'an, Shaanxi Province, China

Corresponding Author

Fengyiyi Chen

ABSTRACT

The beginning of the modern era started with the reform and opening up, because the reform and opening up at the level brought people real changes in life. Another purpose of reform and opening up is to gradually release the economic strength contained in the country, so that a relatively rich environment for economic development has now been formed. The overall environment that is friendly to economic development is conducive to the development of the overall economy, which will make the development of the entire industry continue to move forward. However, as economic development is undergoing financial transformation in terms of content, this has caused many companies to have a series of problems. For most companies, the first problem is that it is difficult to raise funds from assets, and the overall market competition is gradually increasing, and even the phenomenon of corporate bankruptcy will eventually appear. The key reason for these is the financial risk that occurs when the enterprise itself is operating and managing. The emergence of financial risks does not appear at the same time, and most of them are caused by the accumulation of time. Therefore, this paper proposes a method for early warning of corporate finance - classification and regression tree algorithm, so as to minimize the financial risk of the company itself. In order to achieve this purpose, this paper will study the content of the prediction model through the construction of the content of the financial risk prediction model and the application of the classification and regression tree algorithm in the financial risk prediction. Correspondingly, the financial risk prediction experiment based on the classification and regression tree algorithm was carried out, and finally the authenticity of the corporate financial information was increased year by year, reaching 90.11% in 2019, but the distorted information also reached 89.11%. From the above results, it can be seen that the algorithm based on classification and regression tree can well predict financial risk.

KEYWORDS

Financial Risk, Classification Regression Tree Algorithm, Prediction Model, Education Management Perspective

CITE THIS PAPER

Fengyiyi Chen, Financial Risk Prediction Model Based on Categorical Regression Tree Algorithm from the Perspective of Education Management. Accounting, Auditing and Finance (2024) Vol. 5: 28-37. DOI: http://dx.doi.org/10.23977/accaf.2024.050305.

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