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要点介绍了会计政策选择策略系数研究的背景,对现有会计政策选择策略系数的计量方式进行了详细的分解和说明,依据会计政策选择策略系数的内涵对其进行定义;系统分析了现有会计政策选择策略系数计量的意义,并对现有研究中会计政策选择策略系数的计量缺陷进行了剖析,在此基础上提出改进会计政策选择策略系数计量的关键问题。在对数据挖掘技术中的特征选择和关联规则进行简要说明的基础上,对数据挖掘在会计研究领域中的运用现状进行了梳理,提出将数据挖掘与会计政策选择策略系数的计量相结合、以改进会计政策选择策略系数计量的思路。
This paper introduces the background of the research on the selection of strategy coefficient of accounting policy, explains and decodes the existing measurement method of accounting policy selection strategy coefficient, defines it according to the connotation of accounting policy selection strategy coefficient, and systematically analyzes the existing accounting The significance of the measurement of policy selection strategy coefficient is also analyzed. And the measurement defects of the selection of strategy coefficient in the existing research are analyzed. Based on the analysis, the key issues to improve the measurement of accounting policy selection strategy coefficient are proposed. Based on the brief description of feature selection and association rules in data mining technology, the present situation of data mining in the field of accounting research is summarized, and the combination of data mining and measurement of accounting policy selection strategy coefficient is proposed How to Improve the Measurement of Strategy Coefficient of Accounting Policy.