| 企业财务危机预警Rough-Fuzzy-ANN模型的建立及应用 |
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| 引用本文： | 张华伦,孙毅.企业财务危机预警Rough-Fuzzy-ANN模型的建立及应用[J].运筹与管理,2006,15(2):103-107. |
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| 作者姓名： | 张华伦 孙毅 |
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| 作者单位： | 西安理工大学,工商管理学院,陕西,西安,710048 |
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| 摘 要： | 本文提出了一种基于粗糙一模糊神经网络（Rough-Fuzzy-ANN）的企业财务危机建模和预测新方法，并给出了相应的算法，在通过以我国上市公司财务数据为基础进行的实证分析之后，结果表明，Fuzzy-Rough-ANN模型具有预测精度高。学习和泛化能力强，适应性广的优点；同时有效、可行，为企业财务危机的动态预警提供了一条新的途径。
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| 关 键 词： | 会计学 财务预警 粗糙集 粗糙-模糊神经网络 RBF神经网络 |
| 文章编号： | 1007-3221(2006)02-0103-05 |
| 收稿时间： | 08 18 2005 12:00AM |
| 修稿时间： | 2005年8月18日 |
Establishment of Rough-Fuzzy-ANN Model for Forecasting Enterprise Financial Distress and Its Application |
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| ZHANG Hua-lun,SUN Yi.Establishment of Rough-Fuzzy-ANN Model for Forecasting Enterprise Financial Distress and Its Application[J].Operations Research and Management Science,2006,15(2):103-107. |
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| Authors: | ZHANG Hua-lun SUN Yi |
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| Institution: | School of Business Administration, Xian University of Technology, Xian 710048, China |
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| Abstract: | This paper presents a new composite forecasting method for corporation financial distress modeling and forecasting based on rough-fuzzy-ANN model,and gives the corresponding composite learning algorithm.After doing the empirical research which is based on the latest data of China's listed company,the result shows that this method is highly accurate and have reinforcement learning properties and mapping capabilities.For forecasting financial distress,it proves to be feasible and valid.The research work supplies a new way for dynamic prediction for enterprise financial crisis. |
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| Keywords: | accountlng financial distress~ rough set rough-fuzzy-ANN RBF-ann |
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