随着信息技术的飞速发展，现代企业的管理模式正在发生着巨大变化，企业的财务管理必须适应信息化的发展要求。 企业财务建模本质就是运用数学方法与计算机工具将企业的各种信息按照价值创造的主线进行分类、整理和链接，并在此基础上完成企业财务状况的分析、预测和价值评估等功能。从而可以提高企业财务管理水平；支撑企业领导管理和决策；实现企业现代化管理；形成资源利用最优化、成本最低化、效益最大化的管理模式；保证企业的生存与可持续发展。 本文在对西安西粮实业有限公司财务状况调研分析的基础上，运用MATLAB数据处理的功能，对企业财务建模与应用的相关课题进行了研究实现。首先探讨了国内外财务建模的研究现状、建模所需的一些理论知识和现有的一些建模方法，为后续研究提供理论支撑；其次结合西安西粮实业有限公司的财务报表，对利润表、资产负债表、企业财务报表的趋势、偿债能力、营运能力等进行了数据分类、整理及研究，并对企业在2014年、2015年的经营状况进行了对比分析；最后根据财务报表中内在的逻辑关系，建立了关于企业主营业务收入与主营业务成本之间的数学模型，在假设企业某一阶段初期制定的经营目标的情况下，计算出在该模式下的主营业务成本支出，在MATLAB中绘制主营业务成本随着主营业务收入的变化曲线；通过粒子群优化分析，得到有效降低成本支出，提高经营利润的模型，并对优化的模型进行了验证。 关 键 词：财务管理；财务报表；数学模型 研究类型：应用研究型

As the rapid development of information technology and network, the modern enterprise management has huge changes, the Enterprise must adapt to the development direction of financial management network and Information. The essence of enterprise financial modeling is to use mathematical methods and computer tools to put file in order, such as value creation of the main classification, sorting and link, and the same time to complete enterprise financial analysis, prediction and evaluation, etc. It is can further to improve the level of enterprise financial management; Management and decision support corporate leadership; Modern enterprise management; Optimization of resource use, minimization of cost, benefit maximization management mode; Assure the survival and the sustainable development of the enterprise and so on. In this paper, based on the investigation and analysis of the financial situation of Xi'an West grain industry Co., Ltd., the paper studies the financial modeling and optimization analysis of the enterprise by using the function of MATLAB data processing.First discusses the research status at home and abroad, the modeling of financial modeling required some theoretical knowledge and some of the existing modeling methods, provide theoretical support for further research; then the financial data of 2014 and 2015 of Xi'an West Food Industrial Co. Ltd. was analyzed by balance sheet, the financial statements of the business trend, solvency and operational capacity for data classification, sorting and research, and the enterprise in operating conditions ; according to the internal logic relationship of financial statements, a mathematical model is established .In the case of a certain stage of the enterprise to develop the business objectives of the case, the calculation of the main business costs in the model, in the MATLAB draw its change curve; then the mathematical model of reducing the main business cost expenditure is obtained by the subgroup optimization. At last the mathematical model is verified by the financial statement data. Key words: Financial Management;Mathematical model; Financial statements Thesis：Application Research