基于模糊随机方法的小微企业会计风险预测方法

Accounting Risk Prediction Method for Small and Micro Enterprises Based on Fuzzy Stochastic Method

以往的小微企业会计风险预测方法由于未对企业的会计风险进行分类处理,导致方法的预测准确度不高,因此设计了基于模糊随机方法的小微企业会计风险预测方法。将会计风险指标体系的三点构建原则作为基础,制定相应的小微企业会计风险指标体系,并对其中的二级指标进行标准化处理,保证指标数据的可靠性。在模糊随机方法的作用下,对会计风险预测指标进行赋值,得到风险预测指标的重要性矩阵。通过计算风险预测指标的重要性权重矩阵和预测矩阵,构建会计风险预测数学模型,以此作为基础,设定相应的企业风险预测阈值,并对企业风险进行分类处理,通过计算企业会计风险的预测值,实现对会计风险的预测。

The previous accounting risk prediction methods for small and micro enterprises did not classify the accounting risks of the enterprise,resulting in low prediction accuracy.Therefore,a fuzzy random method based accounting risk prediction method for small and micro enterprises was designed.Based on the three principles of constructing the accounting risk indicator system,develop a corresponding accounting risk indicator system for small and micro enterprises,and standardize the secondary indicators to ensure the reliability of indicator data.Under the influence of fuzzy random methods,assign values to accounting risk prediction indicators to obtain the importance matrix of risk prediction indicators.By calculating the importance weight matrix and prediction matrix of risk prediction indicators,Construct a mathematical model for accounting risk prediction,based on which corresponding enterprise risk prediction thresholds are set,and enterprise risks are classified and processed.By calculating the predicted value of enterprise accounting risks,accounting risk prediction is achieved.