基于案例推理的平衡计分法在财务预警体系构建应用研究  

Research on the construction of application studies in financial crisis warning system based on lanced scorecard in reasoning CBR

作　　者：孙伟[1] 叶如意[1] 

机构地区：[1]哈尔滨理工大学经济学院,黑龙江哈尔滨150080

出　　处：《科技与管理》2011年第2期32-35,共4页Science-Technology and Management

基　　金：国家社科基金项目(10BGL006);黑龙江省教育厅科学技术研究项目(11541066);哈尔滨理工大学青年拔尖创新人才培养计划资助

摘　　要：采用案例推理技术和平衡计分法的研究方法构建一个完整的包括预警和排警的财务预警体系。通过实证研究,这是一个比较理想的建立财务预警系统的方法,同时提出应用平衡记分法来建立企业的财务预警指标,提高预警的精度。通过建立能够融入企业日常营运的财务预警系统,可以加强企业的风险控制,同时提高预测的精度并和企业的战略结合起来。This paper creates a complete financial early-warning system including warning and solution. Case-based reasoning and balanced score board are the main methods this study use. Case-based reasoning is one of artificial intelligent method. This method can learn from enterprise＇s own and others＇ experience. So this system can be perfected as enterprise developing and social environment changing. Case-based reasoning is an ideal method to create financial early-warning system. This paper also proposes using balanced score board as a method to get non-financial index. Non-financial index can enhance predicting precision. This will be a very meaning attempt to construct a complete financial warning system.

关 键 词：财务预警 案例推理技术 平衡记分法 

分 类 号：F830[经济管理—金融学]