南京审计学院学报
南京審計學院學報
남경심계학원학보
JOURNAL OF NANJING AUDIT UNIVERSITY
2012年
2期
77-83
,共7页
审计市场%数据挖掘%聚类%决策树%会计师事务所%可持续发展战略
審計市場%數據挖掘%聚類%決策樹%會計師事務所%可持續髮展戰略
심계시장%수거알굴%취류%결책수%회계사사무소%가지속발전전략
audit market%data mining%clustering%decision tree%accounting firm%the strategy of sustainable development
聚类和决策树方法有效的结合,不仅可以实现对会计师事务所多个因素的多角度考察,同时也可以避免人为假设因素的影响及敏感特征因素的丢失。研究发现,会计师事务所的可持续发展和其自身的条件具有很强的相关性,优秀的会计师事务所应当从内涵发展和外延拓展方面实现做大做强。
聚類和決策樹方法有效的結閤,不僅可以實現對會計師事務所多箇因素的多角度攷察,同時也可以避免人為假設因素的影響及敏感特徵因素的丟失。研究髮現,會計師事務所的可持續髮展和其自身的條件具有很彊的相關性,優秀的會計師事務所應噹從內涵髮展和外延拓展方麵實現做大做彊。
취류화결책수방법유효적결합,불부가이실현대회계사사무소다개인소적다각도고찰,동시야가이피면인위가설인소적영향급민감특정인소적주실。연구발현,회계사사무소적가지속발전화기자신적조건구유흔강적상관성,우수적회계사사무소응당종내함발전화외연탁전방면실현주대주강。
The effective combination of clustering and decision tree method can not only study the accounting firms from multiperspectives, but also avoid the influence of man-made hypothesis and the loss of the sensitive characters and important factors. The study found that the accounting firm＇s sustainable development and its own condition have a strong correlation, and an excellent accounting firm should enrich its connotation and expand its extension to make it larger and stronger.
