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。
This article proposes an evaluation method for economy audit risk under bubble economy environment based on fuzzy comprehensive evaluation. Firstly, our research characterized and combined time series of data of risk data integrated with random matrix with high dimension, then confirmed evaluation object's domain of theory of audit risk factor and built evaluation set. Moreover, the research confirmed weight set of economy audit risk and calculated maximum feature value of judgment estimation to acquire comprehensive judgment matrix. Finally, we completed the evaluation of economy audit risk. Experimental results show that the method has high evaluation precision. It can provide scientific gist for ensuring stable development of domestic economy.
作者
冷继波
LENG Ji - bo(School of Accounting, Guizhou University of Finance and Economics, Guiyang Guizhou 550025, Chin)
出处
《计算机仿真》
北大核心
2017年第4期216-219,共4页
Computer Simulation
关键词
经济审计
风险评估
判断矩阵
Economic audit
Risk evaluation
Judgment matrix