Accounting Index of COVID-19 Impact on Chinese Industries: A Case Study Using Big Data Portrait Analysis

摘要

The novel coronavirus (COVID-19) outbreak has become a global pandemic and has greatly impacted the world economy. This article adopts the financial data of Listed companies in China and uses the synthetic index compilation method to compile an accounting index that captures the period before and after the COVID-19 outbreak. This index is based on big data portrait analysis and measures the impact of the COVID-19 on various Chinese industries. The study found that except for the basic industry, which was less affected by the epidemic, the rest of the industries were significantly affected by the epidemic. Besides, the costs of various industries have increased by varying degrees. The aviation, tourism and other service industries have been greatly impacted. New infrastructure, Chinese patent medicine and Internet industries have achieved great development.