基于K-means算法的行政事业单位预算支出内部控制预警研究

Inner Control Early Warning of Budget Expenditure of Administrative and Public Institutions Based on K-means Algorithm

行政事业单位的财务共享服务促进财务工作的效率提升,随着智能化技术的发展,国家层面审计监管的加强,行政事业单位的财务风险把控尤其重要。基于机器学习的行政事业单位预算支出智能预警,将能够协助行政事业单位财务人员及时发现预算支出存在的潜在风险,规避诸多财务问题的发生,对整个财务系统智能化建设具有巨大的现实意义。本文以财务共享服务的行政事业单位预算支出为研究对象,针对预算支出审批流程的完整性进行智能预警指标的研究并确定了智能预警流程。

The financial sharing services of administrative and public institutions have promoted the efficiency of financial work.With the development of intelligent technology and the strengthening of audit supervision at the national level,the financial risk control of administrative and public institutions is particularly important.The intelligent early-warning of the budget expenditures of administrative and public institutions based on machine learning will be able to assist the financial personnel of administrative and public institutions to discover the potential risks of budget expenditures in a timely manner and avoid the occurrence of many financial problems,which is of great practical significance to the intelligent construction of the entire financial system.With the budget expenditures of administrative and public institutions of financial sharing services as the research object,the intelligent early-warning indicators were studied for the entire control process according to the integrity of the budget expenditure process and the intelligent early-warning process was determined.