中国GDP核算误差的估算框架

关于中国GDP数据质量评估与核算误差估算的研究和实践,至今未能形成公认的方法体系和有形的成果序列。中国GDP核算误差的估算框架的构建,有助于推进该领域研究的体系化。该框架主要包含两层面内容:一是根据核算原理对GDP指标进行全方位分解,尽可能地将误差来源予以细化,并与现有的局部估算研究建立对应关系;二是遵循局部调整、边际改进的技术思路,对GDP(及其误差)各个组成部分的外部估算结果进行衔接和重组,通过序贯逼近,最终建立针对官方数据的较具可信度的替代性数据序列和数据集。该框架满足GDP数据质量评估研究在理论基础可靠性、技术可行性、问题可辨识性以及系统兼容性等方面的要求,可以为该领域研究成果的系统整合以及对于中国统计实践的指导价值的切实发挥提供稳健的方法平台。

回溯型会计利润与核算误差

本文通过举例分析了如何通过回溯型会计对以往各会计期间的核算精度与误差做出评价。研究回溯会计问题在会计准则中提出降低核算误差的要求,将有助于提高会计信息的可靠性和相关性。

核算误差调整的五个步骤

核算误差是审计差异的一种。审计差异是审计人员表达审计意见所必须考虑的一个极其重要的因素。如何就审计差异进行调整,是审计实务中应该解决的一个问题。因此,重点讨论了核算误差的调整。

Design of nuclear radiation level gauge based on normalized LMS filtering correction

In the measurement of liquid level in industrial site environment,noise interference can affect the measurement accuracy.In order to improve the measurement accuracy of liquid level in the viscous state,a nuclear radiation level measurement system based on the least mean square(LMS)filtering correction method is designed.The system uses STM32F103 as the control core and adopts HART bus HT1200M chip for remote signal transmission and reception.The adaptive LMS algorithm can be used for more accurate filtering,calculating iterative weight vector,updating weighted coefficient,effectively removing system measurement noise and improving the measurement accuracy.The results show that the nuclear radiation level gauge based on normalized LMS can correct the measurement system accuracy in adaptive rules,improve the measurement accuracy to meet the requirements of industrial field environment for liquid level measurement and enhance the industrial automation control degree.