The Efficiency Assessment of Internal Accounting Controls: A New Perspective on the Financial Firms in China
This paper analyses the efficiency of internal accounting controls based on support vector machine (SVM) theory by using financial instruments, measurement methods and evaluation of internal accounting controls. The results show that the financial instruments for risk assessment and the efficiency assessment of internal accounting controls can improve the efficiency of financial enterprises internal accounting controls. And empirical results show that the measurement of financial instruments based on SVM methods and efficiency evaluation of internal accounting controls is effective, which can achieve quantitative analysis and comprehensive assessment of the financial efficiency of internal accounting controls in a new way.
efficiency assessment internal accounting controls measurement of financial instruments SVM
Degui Zhu Liqiongyu Zhu
Institute of Business and Economic Research, Harbin University of Commerce, Harbin 150028, China
国际会议
长沙
英文
5208-5212
2014-05-31（万方平台首次上网日期，不代表论文的发表时间）