Research Article

Framework of the Smart Finance and Accounting Management Model under the Artificial Intelligence Perspective

Table 3

Correlation coefficient results of different indicators.

 SolvencyOperating capacityProfitabilityGrowth abilityFinancial leverageNonfinancial indicators

ST company0.829340.703180.676340.421250.245310.59219
Non-ST company0.732410.932730.513410.542140.321490.63124