摘要
定量的内部控制预测方法能够科学精确的判别企业内部控制状况,不受评价人员主观判断的影响。基于此,利用危机预警中广泛运用的BP神经网络方法建立内部控制评价的量化模型,通过构建内部控制评价指标,把描述企业内部控制的特征信息作为神经网络的输入向量,把内部控制状况量化为输出,并使用足够的样本来训练这个网络,最终构建了内部控制预警体系。通过与距离判别法的比较发现,BP神经网络在内部控制预警方面具有较好的准确性。
The situation of enterprise internal control can be distinguished scientifically and accurately by the quantitative forecast method of internal control. Thus quantitative model of internal control is built by utilizing BP neural network which is widely used in crisis warning. The index system of internal control is set, with the characteristic used to describe the inter- nal control taken as the input victor of BP neural network and the comprehensive result of internal control as output, training the network with enough samples. The internal control early warning model is structured. Compared with the distance dis- crimination method ,the accuracy of BP neural network is better in internal control earning warning.
出处
《世界科技研究与发展》
CSCD
2014年第1期26-30,共5页
World Sci-Tech R&D
关键词
内部控制
预警体系
BP神经网络
internal control assessment
early warning system
BP neural network
