基于粗糙集理论的会计实验综合能力评价研究  

Study on Evaluation of the Comprehensive Ability in Accounting Experimental Courses based on Rough Set Theory

作　　者：刘侃莹[1] 

机构地区：[1]湖南农业大学商学院,湖南长沙410082

出　　处：《科教导刊》2018年第1期22-25,共4页The Guide Of Science & Education

摘　　要：论文构建了会计实验综合能力的评价体系;运用粗糙集理论对评价指标进行定量化处理,得到学生单项会计实验能力及综合实验能力评价指标的计算公式;根据三名学生在三个不同层次的会计实验成绩数据进行实例分析,结果表明该评价方法能有效地区分和评价学生的会计实验能力。The paper built a system for evaluation of the students＇ comprehensive ability in accounting experimental courses;it used rough set theory to change qualitative evaluation into quantitative evaluation and acquired formulas to evaluate the students＇ individual and comprehensive ability; then did the case study according to three students＇ scores of three kinds of accounting experiments, the result showed that the evaluation method can effectively distinguish and evaluate the students＇ accounting experimental ability.

关 键 词：会计实验 综合能力 评价 粗糙集定权 

分 类 号：G642[文化科学—高等教育学]