基于遗传算法的会计资源共享管理风险评估模型  被引量:1

Risk Assessment Model of Accounting Resource Sharing Management Based on Genetic Algorithm

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作  者:杨晓东[1] YANG Xiao-dong(Department of Normal Education, Yan’an Vocational and Technical College, Yan’an 716000, China)

机构地区:[1]延安职业技术学院师范教育系,陕西延安716000

出  处:《计算机与现代化》2021年第6期24-28,共5页Computer and Modernization

基  金:陕西省延安市科技惠民项目(2015HM-07-02)。

摘  要:由于会计资源共享管理风险评估值不是全局最优值,导致评估结果不准确,延长了评估时间。本文提出一种基于遗传算法的会计资源共享管理风险评估模型。通过选取会计资源共享管理风险评估指标,采用德尔菲法确定风险评估指标权重,构建会计资源共享管理风险评估量化模型。以此为依据,采用遗传算法计算参数最优解,制定风险程度评估规则判定风险程度,从而实现基于遗传算法的会计资源共享管理风险的评估。通过实验结果可知,与传统的会计资源共享管理风险评估模型相比较,构建的会计资源共享管理风险评估模型极大地减少了评估用时,并能够准确地对会计资源共享管理风险进行评估,充分显示该模型具备更好的评估性能。As the risk assessment value of accounting resource sharing management is not the global optimal value,the assessment result is not accurate,and the assessment time is prolonged.Therefore,a risk assessment model of accounting resource sharing management based on genetic algorithm is proposed.By selecting the risk assessment index of accounting resource sharing management,using Delphi method to determine the weight of the risk assessment index,this paper constructs the quantitative model of accounting resource sharing management risk assessment.On this basis,this paper uses genetic algorithm to calculate the optimal solution of parameters,makes risk assessment rules to determine the risk degree,so as to realize the assessment of accounting resource sharing management risk based on genetic algorithm.According to the experimental results,compared with the traditional risk assessment model of accounting resource sharing management,the risk assessment model of accounting resource sharing management greatly reduces the assessment time,and can accurately assess the risk of accounting resource sharing management,which fully shows that the model has better assessment performance.

关 键 词:遗传算法 会计 资源共享 管理风险 评估 

分 类 号:F230[经济管理—会计学]

 

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