An Yang
School of Management, Shenyang Urban Construction University, Shenyang, Liaoning, 110167, China

DOI:https://doi.org/10.5912/1ywgt062


Abstract:

In the biotechnology commercial sector, regulatory compliance and transparency in financial re-porting are critical for maintaining industry standards and stakeholder trust. This study introduces an advanced computerized financial accounting system leveraging data mining algorithms to enhance the integration, analysis, and accuracy of financial data. The proposed system combines financial indicator diagnostics with early warning models to improve financial risk assessment and reporting accuracy. Factor analysis is employed to standardize diagnostic indicators, eliminating comparison and correlation biases to ensure diagnostic quality. Additionally, the system integrates the Z-value model and decision tree algorithms to evaluate the financial status of biotechnology enterprises, providing early warnings of potential financial risks. The effectiveness of the early warning model is verified through comprehensive statistical analysis. Functional modules of the system are constructed based on real operational needs, with detailed analysis of their implementation process. Experimental validation confirms the system's robust performance, demonstrating its effectiveness in enhancing financial data accuracy, compliance, and risk management. This research contributes to the advancement of computerized accounting systems in biotechnology enterprises, supporting regulatory compliance and strategic financial decision-making.