基于BP神经网络的太钢不锈公司盈余质量评价研究

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1、密级公开分类号XI’ANTECHNOLOGICALUNIVERSITY专业硕士学位论文基于BP神经网络的太钢不锈公司盈余质量评价研究康慧莉指导教师杨倩教授申请学位类别会计硕士2018年5月10日钢不锈公司进行实地调研后，详细了解太钢不锈公司的经营特点。从盈余质量特征出发，深入分析了该公司经营特点对盈余质量特征的影响，以及现有盈余质量评价的现状，构建了太钢不锈公司盈余质量评价指标体系的构建框架。从财务和非财务角度、盈余结果和盈余投入角度，为太钢不锈公司建立了一个基于盈余质量特征、综合财务指标与非财务指标、共22个三级评价指标的盈余质量

2、评价指标体系。其次，在此基础上，利用BP神经网络建立了太钢不锈公司盈余质量评价模型。最后，根据建立的太钢不锈公司盈余质量评价模型，计算得到22个指标的权重，并对太钢不锈公司的盈余质量进行了综合评价，为利益相关者提供了一定借鉴作用。关键词：盈余质量特征；经营特点；BP神经网络；盈余质量评价financialindexevaluationmodelconstructedbyfinancialstatements,however,itishardlybasedonthedifferentoperationalcharacteristics

3、tochoosethetargetevaluationindex.Inviewoftheaboveproblems,thispaperisonthebasisofthecharacteristicsofearningsqualityandcomprehensivelyconsiderstheinfluenceofTISCO’soperationalcharacteristicsonthecharacteristicsofearningsqualitytointegrateintothenonfinancialindexwhenitc

4、onstructstheindexsystemoftheevaluationofearningsquality.Thispaperisbasedontheresearchontheconnotation,characteristicsandinfluencialfactorsofearningsqualitytostudytheoperationalcharacteristicsofTISCOafterfieldinvestigation.Basedonthecharacteristicsofearningsquality,this

5、paperanalyzestheimpactofthecompany'soperatingcharacteristicsonearningsqualitycharacteristicsandthecurrentsituationofearningsqualityevaluationin-depth,andconstructsaframeworkofindexsystemoftheevaluationofearningsqualityofTISCO.Itbuildsanearningsqualityevaluationindexsys

6、tembasedonthecharacteristicsofearningsquality,comprehensivefinancialindicatorsandnon-financialindicatorsfromtheperspectiveofFinanceandnon-financial,earningsandsurplusinvestment,including22threelevelevaluationindicators.What’smore,basedonthis,theBPneuralnetworkisusedtoe

7、stablishtheevaluationmodeloftheearningsqualityofTISCO.Lastbutnotleast,itcalculatestheweightsofthe22indicatorsandmakecomprehensiveevaluationoftheearningsqualityofTISCOintermsoftheestablishmentofTISCO’sevaluationmodelofearningsquality,whichprovidesavaluablereferenceforst

8、akeholders.Keywords:Characteristicsofearningsquality;Operationalcharacteristics;BPneuralnetwork;Evaluationofearningsq