| 贝叶斯方法在会计决策中的应用 |
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| 引用本文： | 邹林全.贝叶斯方法在会计决策中的应用[J].江苏技术师范学院学报,1998(4). |
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| 作者姓名： | 邹林全 |
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| 作者单位： | 常州技术师范学院管理工程系!常州213001 |
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| 摘 要： | 在会计决策分析中所采用的先验概率通常由会计人员的主观判断来确定，使用贝叶斯方法能够对其进行修正，使之更加符合实际。本文将贝叶斯方法和决策论相结合，能够使会计人员取得一个期望成本最小化的最优决策。
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| 关 键 词： | 先验概率 后验概率 支付表 期望成本 |
The Application of Bayes's Method in Accounting Decisions |
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| Zou Linquan.The Application of Bayes''''s Method in Accounting Decisions[J].Journal of Jiangsu Teachers University of Technology,1998(4). |
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| Authors: | Zou Linquan |
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| Abstract: | The prior probability in accounting decision is usually determined by the subjective judgment of the accountant. It can be modified by using the Bayes's method in order to be close to fact. This paper combined the Bayes's method with the decision theory so that accoutants can acquire the best decision of minimizing the expection cost. |
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| Keywords: | prior probability posterior probability disbursement list expection cost |
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