Design of Accounting Information System Based on CART Decision Tree Algorithm

Accounting, as an important component of enterprise management, plays a crucial role in the financial stability and development of enterprises. With the rapid development of information technology, accounting information systems have become an important tool for enterprise financial management and decision-making. However, how to design an accounting information system that can accurately classify and predict enterprise financial data is still a research hotspot. This article designs an accounting information system based on the CART (Classification and Regression Trees) decision tree algorithm. In the process of system design, this paper preprocesses the enterprise financial data, including data cleansing and feature selection. Then, this article uses the CART algorithm to classify and predict the data, and compares and verifies the results with the actual situation. The experimental results show that the accuracy and recall rate of the model have reached over 85%. This indicates that the accounting information system based on the CART decision tree algorithm has shown high accuracy and efficiency in financial data classification and prediction analysis.