| 运用专家系统识别虚假会计信息的探索 |
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| 引用本文： | 梁杰,王莉.运用专家系统识别虚假会计信息的探索[J].合肥工业大学学报(自然科学版),2004,27(3):282-285. |
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| 作者姓名： | 梁杰 王莉 |
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| 作者单位： | 沈阳工业大学,管理学院,辽宁,沈阳,110023;沈阳工业大学,管理学院,辽宁,沈阳,110023 |
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| 摘 要： | 会计信息失真是证券市场的一大"痼疾",而识别假账是个专业性强的工作,文章试图将专家系统应用于虚假会计信息识别,对应用的原因及可行性加以分析,并着重对构建该系统的技术难点与技术依托加以描述,以期达到将会计信息失真抑制到最低程度的目的。
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| 关 键 词： | 专家系统 虚假会计信息 识别 模糊 |
| 文章编号： | 1003-5060(2004)03-0282-04 |
| 修稿时间： | 2003年5月29日 |
On the application of the expert system to discerning false accounting information |
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| LIANG Jie,WANG Li.On the application of the expert system to discerning false accounting information[J].Journal of Hefei University of Technology(Natural Science),2004,27(3):282-285. |
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| Authors: | LIANG Jie WANG Li |
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| Abstract: | The distortion of accounting information has been a heavy "chronic illness",and it is a highly professional job to discern the false account. In this paper,the expert system is introduced into the discerning of false accounting information. The reason why it shall be used and the feasibility are discussed. The technical difficulties in constructing the expert discerning system of false accounting information are analyzed,and the vital technologies to be used in the system are described in the hope of achieving the purpose of suppressing the accounting information distortion to the least extent. |
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| Keywords: | expert system false accounting information discernment fuzziness |
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