上海管理科学Issue(2)：44-47,4.
审计指标评价识别的Rough-ANN模型
Study on Rough - ANN Model of Audit Indicators Evaluation
摘要
Abstract
Audit indicator is an open system, so when the structure is relatively stmple, it is relatively easy to handle, but when the structure is more complex with financial statements and other relevant data, the need to improve the system of indicators will be more complex. This paper introduces the Rough set and ANN (artificial neural network) theory and the opportunities they bring to the audit indicator model. And the model will combine Rough sets and ANN to structure the evaluation audit Rough-ANN model, and then the paper explains an example to verify the feasibility and effectiveness of this model.关键词
Rough/ANN/审计指标Key words
Rough/ ANN/ Audit indicators分类
管理科学引用本文复制引用
徐向真..审计指标评价识别的Rough-ANN模型[J].上海管理科学,2012,(2):44-47,4.基金项目
国家社科项目(11CGL018)阶段成果. （11CGL018）
