Based on information asymmetry theory, principal-agent theory, and risk management theory, this paper analyzes the mechanism of the impact of big data on financial decision-making, analyzing four dimensions: how big data enhances the information base for forecasting, how big data improves the relevance of decision-making, how big data builds new competitive advantages, and how big data promotes dynamic decision-making. Secondly, through the analysis of specific implementation cases of enterprise big data in financial decision-making, we focus on the real problems faced in management and the effect of solving problems through big data platform. (e enterprise realizing the integration of business and finance not only can better lead business expansion, but also can improve the management level within the enterprise, which is conducive to the improvement of core competitiveness. (e integration of industry and finance is essentially achieved through the application of various financial management modules to the business operations of enterprises, including budget management, capital management, fixed asset management, and financial accounting. If we want to implement the whole process of financial integration, it is impossible to achieve this manually, and we must first build a powerful information system as a guarantee. Under the guidance of theories of information asymmetry, stakeholders, and management information systems, Internet finance enterprises should build their own integrated business finance system based on the demand for business finance integration in the Internet finance industry, to enhance the matching of business finance data of Internet finance enterprises, improve the efficiency of enterprise management, and realize business finance integration. Finally, through the research of this paper, we hope to provide reference for other similar enterprises to apply big data for financial decision-making. (rough the application of big data, higher economic benefits are achieved in procurement management, production control, capital budget, and investment decision compared with the previous ones. It is concluded that in the era of big data, massive data can be used to serve enterprise decision-making in depth, which can break the business and financial barriers, improve the efficiency and quality of decision-making, optimize the organizational structure and personnel, and enhance the prediction and early warning capability. (e application of big data tools has become the key to assisting financial decision-making and enhancing enterprise value.
The impact of big data on financial management is profound and revolutionary, specifically in the following ways: first, big data makes the processing of financial information more difficult and the boundaries of information very blurred; second, big data changes the breadth and depth of financial management; third, big data improves the efficiency of financial management significantly; fourth, big data enhances the risk control capability of financial management. In short, giving full play to the advantages of big data can make the probability of systemic financial risks of enterprises decrease, while the prediction of the future is more accurate . It is not easy to comprehensively promote the application of big data in financial management decisions. In reality, there are many obstacles, such as outdated concepts of financial managers, refusal to innovate, poor internal information sharing, poor financial risk awareness, weak control ability, and insufficient control ability of financial information technology personnel .
In the era of big data, financial management is the core element of the overall strategy of enterprises; enterprises can analyze a large amount of data to make more accurate decisions. Financial personnel must master more advanced technology to cope with the challenges brought by big data; financial managers and decision-makers of enterprises should reexamine and rethink the impact of big data on financial work and improve the decision-making ability to cope with environmental changes. (is paper firstly elaborates the theories related to big data and analyzes the mechanism of mutual influence between big data and financial decision-making in four dimensions: how big data enhances the information base of prediction, how big data improves the relevance of decision-making, how big data builds new competitive advantages, and how big data promotes dynamic decision-making. Secondly, through the analysis of specific implementation cases of big data in financial decision-making of the group, the main focus is on the management difficulties and the direct effects and indirect benefits of solving problems through the big data platform. Good economic benefits achieved in the areas of personnel organization, procurement management, production quality, capital budgeting, and investment decision are compared with the previous ones. It can be concluded that in the era of big data, massive data can deeply serve the enterprise’s decision-making, break the business and financial barriers, improve the efficiency and quality of decision-making, optimize the organizational structure and personnel, and enhance the prediction and early warning capability. (e application of big data can become a key tool to assist financial decision-making and enhance enterprise value.