The BP Neural Network Model and Application on the Coordination Degree Measurement between CAS and IAS

摘要：

According to the BP neural network principle,this paper proposes the BP neural network model for the accounting standards international coordination degree measurement based on the research of the Chinese accounting standards (CAS) and international accounting standards (IAS).The model not only can simulate the expert in measuring the coordination degree,but also avoid the subjective mistakes in the measurement process.The coordination degree measurement from the net profit angle of 16 B-share listed companies in Shanghai Stock Exchange shows that the results given by this model are reliable,and this method to measure the coordination degree between CAS and IAS is feasible.

关键词： BP neural network CAS IAS Coordination degree

作者: LIU Zhi Bin LI Ze Hong

作者单位: Economics and Management Department,North China Electric Power University,P.R.China,071003

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1119-1123

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）