模糊会计账目与票据的数字辨识研究  

Research on the Digital Identification of Fuzzy Accounting Accounts and Bills

作　　者：陈清 

机构地区：[1]曲阜市老年大学,山东 曲阜

出　　处：《国际会计前沿》2023年第1期118-123,共6页Frontiers of International Accounting

摘　　要：会计账目及票据是财务事务的根本依据,因此它的准确性和清晰度至关重要,甚至涉及法律问题。手写体造成的难以辨认识别的票据、污损票据等情况时常出现。于是,如何准确识别模糊会计账目、票据数字成了财务部门一个重要的难题,同时也是审计部门与执法部门的一个课题。需要识别故意污损会计账目和票据也是审计部门与执法部门的基本功。本文给出了基于Hopfield神经网络理论的数字识别原理、步骤及算法,并给出了详细的运算程序,可以为企事业和相关政府部门在理论和实践上对财务数据的准确性提供支持及预警。Accounting accounts and bills are the fundamental basis of financial affairs, so its accuracy and clarity is very important, and even involves legal issues. Handwriting caused by difficult to recognize the bill, defaced bills and other situations often occur. Therefore, how to accurately identify the fuzzy accounting accounts, bills in the number of an en-terprise can not be ignored, it is also an audit and law enforcement departments of a subject. The need to identify intentional defacement of accounting accounts and notes is also a fundamental skill of auditing and law enforcement departments. In this paper, the principle, procedure and algorithm of number recognition based on Hopfield neural network theory are given, and the detailed operation program is also given, it can provide support and early warning for enterprises and relevant government departments to the accuracy of financial data in theory and practice.

关 键 词：财务票据 数据识别 神经网络 

分 类 号：F23[经济管理—会计学]