摘要
财务信息生态系统的动态平衡是企业财务信息质量与治理效率的核心保障。饲料行业作为支撑畜牧业发展的重要基石,其财务信息生态系统面临数据碎片化、多主体信息不对称等挑战,而大数据技术凭借全量采集、实时处理、深度分析的特性,为饲料企业财务信息生态系统的优化重塑提供了新的技术范式。文章基于信息生态理论,技术赋能理论以及委托代理理论三大理论构建大数据技术重塑饲料企业财务信息生态系统的理论框架,从识别失衡-技术赋能-缓解冲突-系统平衡的逻辑链条来重塑饲料企业财务信息生态系统,为饲料企业借助技术手段破解财务信息治理难题、实现生态系统良性演化提供理论支撑。
The dynamic balance of the financial information ecosystem is the core guarantee for the quality of corporate financial information and governance efficiency.As an important cornerstone supporting the development of animal husbandry,the feed industry faces challenges in its financial information ecosystem,such as data fragmentation and information asymmetry among multiple subjects.However,big data technol⁃ogy,with the characteristics of full-scale data collection,real-time processing and in-depth analysis,pro⁃vides a new technological paradigm for the optimization and reconstruction of the financial information eco⁃system in feed enterprises.Based on three theories—information ecology theory,technology empowerment theory and principal-agent theory—this paper constructs a theoretical framework for reconstructing the financial information ecosystem of feed enterprises using big data technology.It reshapes the financial infor⁃mation ecosystem of feed enterprises following the logical chain of identification of imbalance-technology empowerment-alleviation of conflicts-system balance,thereby providing theoretical support for feed enter⁃prises to solve the problems of financial information governance and achieve the sound evolution of the eco⁃system through technical means.
作者
白慧霞
BAI Huixia(Shanxi Forestry Vocational Technical College,Shanxi Taiyuan 030009,China)
出处
《饲料工业》
北大核心
2026年第1期179-183,共5页
Feed Industry
关键词
大数据技术
饲料企业
财务信息生态系统
委托代理理论
赋能理论
big data technology
feed enterprises
financial information ecosystem
principal-agent theory
empowerment theory
