基于GWO-RF的医院内部会计控制效率评价  

Hospital Internal Accounting Control Efficiency Evaluation Based on GWO-RF

作　　者：闫春梅[1] 李静[1] 武朝军[2] YAN Chunmei;LI Jing;WU Chaojun(The Second Affiliated Hospital,Inner Mongolia Medical University,Hohhot 010000,China;College of Chemical Engineering,Inner Mongolia University of Technology,Hohhot 010051,China)

机构地区：[1]内蒙古医科大学第二附属医院,内蒙古呼和浩特010000 [2]内蒙古工业大学,化工学院,内蒙古呼和浩特010051

出　　处：《微型电脑应用》2024年第12期38-41,共4页Microcomputer Applications

基　　金：内蒙古自治区科技计划项目(202201343)。

摘　　要：为了提高医院内部会计控制效率评价的精度,从货币收支会计控制、采购与付款会计控制、工程项目会计控制、实物资产会计控制、成本费用会计控制等5个方面建立医院内部会计控制效率评价指标体系。针对决策树数量N和候选分裂属性数M的选取对随机森林(RF)模型的性能有着重要影响,提出一种基于灰狼优化(GWO)算法优化RF模型参数的医院内部会计控制效率评价方法。与DE-RF、PSO-RF、GA-RF和RF相比,GWO-RF模型的医院内部会计控制效率评价效果最好,从而为医院内部会计控制效率评价提供新的方法。In order to improve the accuracy of hospital internal accounting control efficiency evaluation,an efficiency evaluation index system of hospital internal accounting control is established from five aspects,accounting control of money income and expenditure,accounting control of purchase and payment,accounting control of engineering project,accounting control of real assets,and accounting control of cost.The selection of decision tree number N and candidate split attribute number M has an important effect on the performance of random forest(RF)model.A method of hospital internal accounting control efficiency evaluation based on grey wolf optimization(GWO)algorithm is proposed to optimize the parameters of RF model.Compared with DE-RF,PSO-RF,GA-RF and RF,the GWO-RF model has the best effect in hospital internal accounting control efficiency evaluation,which provides a new method for hospital internal accounting control efficiency evaluation.

关 键 词：随机森林 灰狼优化算法 会计控制效率 医院财务管理 

分 类 号：F270[经济管理—企业管理] TP391.1[经济管理—国民经济]