关于经济审计风险优化评估仿真研究

发布时间：2018-04-14 16:05

本文选题：经济审计 + 风险评估　；参考：《计算机仿真》2017年04期

【摘要】：对经济审计风险进行评估,可有效的使我国经济状况远离泡沫经济环境,加强经济稳定性。对审计风险的评估,需要计算各经济审计风险判断评估的最大特征值,获取综合判断矩阵,完成审计风险评估。传统方法对经济审计风险影响因素权重进行排序,推理规则条件概率矩阵,但并没有对其进行综合处理,导致评估精度偏低。提出基于模糊综合评判的泡沫经济环境下经济审计风险评估方法。融合于高维随机矩阵理论对经济审计风险状态数据的时间序列进行表征和组合,确定评价对象的经济审计风险因素论域,构建经济审计风险的评判集,确定经济审计风险的权重集,计算各经济审计风险判断评估的最大特征值,获取泡沫经济环境下经济审计风险综合判断矩阵,完成对泡沫经济环境下经济审计风险评估。实验结果表明,所提方法评估精度高,可以为保障国内经济发展的稳定提供科学的依据。
[Abstract]:The evaluation of the risk of economic audit can effectively make the economic situation of our country far away from the bubble economic environment and strengthen the economic stability.To evaluate the audit risk, it is necessary to calculate the maximum characteristic value of each economic audit risk judgment evaluation, obtain the comprehensive judgment matrix, and complete the audit risk assessment.The traditional method sorts the weight of the influencing factors of economic audit risk, and the inference rule conditional probability matrix, but does not deal with it synthetically, which leads to the low accuracy of evaluation.Based on fuzzy comprehensive evaluation, the risk assessment method of economic audit in bubble economy environment is put forward.Combining the high dimensional random matrix theory to represent and combine the time series of the economic audit risk state data, determine the economic audit risk factor domain of the evaluation object, and construct the evaluation set of the economic audit risk.The weight set of economic audit risk is determined, the maximum characteristic value of each economic audit risk judgment evaluation is calculated, the comprehensive judgment matrix of economic audit risk is obtained under the bubble economy environment, and the economic audit risk assessment under the bubble economy environment is completed.The experimental results show that the proposed method has high accuracy and can provide a scientific basis for ensuring the stability of domestic economic development.
【作者单位】：贵州财经大学会计学院;
【分类号】：F239.4

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