The Efficiency Assessment of Internal Accounting Controls: A New Perspective on the Financial Firms in China
作者单位：Institute of Business and Economic ResearchHarbin University of Commerce
会议名称：《第26届中国控制与决策会议》
会议日期：2014年
学科分类：12[管理学] 02[经济学] 0202[经济学-应用经济学] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）]
关 键 词：efficiency assessment internal accounting controls measurement of financial instruments SVM
摘 要：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.