摘要
为提高医院内部会计控制效率评价的精度,从货币收支会计控制、实物资产会计控制、工程项目会计控制、成本费用会计控制和采购与付款会计控制等方面建立医院内部会计控制效率评价指标体系,之后针对支持向量机性能受模型参数选择的影响,运用蝗虫优化算法选择SVM模型参数,建立GOA-SVM的医院内部会计控制效率评价模型。研究结果表明,与GASVM、PSO-SVM、DE-SVM和SVM相比,GOA-SVM可以有效提高医院内部会计控制效率评价精度。
In order to improve the accuracy of the internal accounting control efficiency evaluation,We will establish an internal accounting control efficiency evaluation index system for hospitals in terms of accounting control of monetary revenues and expenditures,accounting control of physical assets,accounting control of engineering projects,accounting control of cost and expenses,and accounting control of procurement and payment.After that,the performance of support vector machine is affected by the selection of model parameters,the SVM model parameters are selected by the grasshopper optimization algorithm,and the hospital internal accounting control efficiency evaluation model of GOA-SVM is established.Compared with GA-SVM,PSO-SVM,DE-SVM and SVM,the results show that GOA-SVM can effectively improve the evaluation accuracy of internal accounting control in hospitals.
作者
杨柳
Yang Liu(Nanjing Hospital of Integrated Traditional Chinese and Western Medicine,Nanjing University of Traditional Chinese Medicine,Nanjing 210000,China)
出处
《现代科学仪器》
2019年第3期185-188,共4页
Modern Scientific Instruments
关键词
会计控制
蝗虫优化算法
支持向量机
评价指标体系
Accounting control
grasshopper optimization algorithm
support vector machine
evaluation indicator system