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国家治理情境下政府会计信息系统内部控制技术 被引量:2

Internal Control Technology of Government Accounting Information System under the Situation of National Governance
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摘要 国家治理情境下政府会计信息系统的内部控制能力受控制环境差,风险评估能力低,信息系统庞大处理能力差,提出基于大数据融合调度的国家治理情境下政府会计信息系统内部控制模型。构建信息的大数据挖掘模型整理信息系统,结合多因素特征重构提取国家治理情境下政府会计信息的统计特征和相关特征向量保护控制环境,通过模糊信息融合和特征优化提取方法,进行信息的优化挖掘和特征聚类处理,由此完成优化后的控制模型。仿真结果表明,采用该方法实现国家治理情境下政府会计信息融合的内部控制和规则挖掘性能较好,提高了国家治理情境下政府会计信息系统内部管理能力。 In the context of national governance,the internal control ability of government accounting information system is poor under the control environment,the risk assessment ability is low,and the information system is huge and processing capacity is poor.This paper proposes an internal control model of government accounting information system in the context of national governance based on big data fusion scheduling.This paper constructs the big data mining model of information,sorts out the information system,extracts the statistical characteristics and related characteristics of government accounting information in the context of national governance combined with multi factor feature reconstruction,protects the control environment,carries out information optimization mining and feature clustering processing through fuzzy information fusion and feature optimization extraction methods,so as to complete the optimized control model.The simulation results show that the performance of internal control and rule mining of government accounting information fusion in the context of national governance is better,and the internal management ability of government accounting information system in the context of national governance is improved.
作者 孙芳 SUN Fang(Financial Accounting Center of Jiangsu Meteorological Bureau,Nanjing 210008,China)
出处 《微型电脑应用》 2021年第8期150-152,共3页 Microcomputer Applications
关键词 国家治理 情境 政府 会计信息 内部控制 融合 national governance situation government accounting information internal control fusion
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