Research On The Financial Early Warning Of Small And Medium-sized Enterprise Based On The Cloud Platform

With the constant improvement of China’s market economy system, SMEs(small and medium-sized enterprise) play an important role in the national economy. However, because of their economic conditions, there is a higher risk in their development, especially financial risk. Because of the high costs, SMEs have been lag behind In the process of accounting information technology. In recent years, cloud computing technology and accounting information technology combine to produce "Online Accounting" service, which become hope and ways to solve SMEs accounting information construction difficulties. However, online accounting services is still in its infancy, provides only a simple financial accounting business, it is difficult to predict the financial risks for SMEs. This paper intends to increase the financial warning modules on online accounting service system to provide more comprehensive financial services for the development of SMEs.This paper introduces the research background of online accounting services, Indicates that online accounting service model is important in the development of SMEs. After an analysis to several typical online accounting services, found that there is the lack of financial warning module in online accounting service platform. The main findings of this paper are as follows:(1) Design Daa S infrastructure in the online accounting service cloud platform to provide financial data support for the early warning module;(2) Select the multivariate model as a predictive model for SMEs to build an online accounting financial early warning module;(3)Selected 24 financial indicators variables, Adopted factor analysis, final screening as an alternative combination of three variables variables;(4) An Empirical Analysis of the Construction Forecasting Model. Acquisition of 26 ST companies and 26 non-ST companies in SME board from 2011-2014, using Fisher Discriminant method to determine the final variable index, establish a financial warning model and verify it.Finally, summarize the shortcomings and the future research directions of this paper.