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为了提高企业收益管理财务报表的准确性,并实现和国际准则的接轨,利用泛函构造原理对遗传算法进行拓展,并将算法引入到了企业收益数据的挖掘过程中,解决了海量数据的冗余问题,提高了企业收益的核算速度。主要考虑企业的综合收益,对财务报表进行了改进,改进后的财务报表可以增加一些财务指标,为某些用途提供资产信息和依据,能够帮助经营者做出合理的决策。不过要实现财务报表的实质性改进,还需要政府、财务人员和报表的使用者都付出相应的成本,才能正在意义上实现和国际会计准则的趋同。
In order to improve the accuracy of the financial statements of corporate earnings management and to achieve convergence with international standards, the functional genetic algorithm is extended by using the principle of functional engineering. The algorithm is introduced into the mining process of corporate earnings data to solve the problem of redundant data Problem, improve the rate of corporate earnings accounting. Mainly considering the comprehensive income of the enterprise, the financial statements have been improved. The improved financial statements can add some financial indicators and provide asset information and basis for certain purposes, which can help operators to make reasonable decisions. However, to achieve substantial improvements in financial statements, the government, financial officers and users of the statements also need to pay the corresponding costs in order to achieve the convergence of international accounting standards.