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基于案例推理的平衡计分法在财务预警体系构建应用研究
引用本文:孙伟,叶如意.基于案例推理的平衡计分法在财务预警体系构建应用研究[J].科技与管理,2011,13(2):32-35.
作者姓名:孙伟  叶如意
作者单位:哈尔滨理工大学经济学院,黑龙江哈尔滨,150080
基金项目:国家社科基金项目,黑龙江省教育厅科学技术研究项目,哈尔滨理工大学青年拔尖创新人才培养计划资助
摘    要:采用案例推理技术和平衡计分法的研究方法构建一个完整的包括预警和排警的财务预警体系。通过实证研究,这是一个比较理想的建立财务预警系统的方法,同时提出应用平衡记分法来建立企业的财务预警指标,提高预警的精度。通过建立能够融入企业日常营运的财务预警系统,可以加强企业的风险控制,同时提高预测的精度并和企业的战略结合起来。

关 键 词:财务预警  案例推理技术  平衡记分法

Research on the construction of application studies in financial crisis warning system based on lanced scorecard in reasoning CBR
SUN Wei,YE Ru-yi.Research on the construction of application studies in financial crisis warning system based on lanced scorecard in reasoning CBR[J].Science-Technology and Management,2011,13(2):32-35.
Authors:SUN Wei  YE Ru-yi
Institution:SUN Wei,YE Ru-yi (College of Economics,Harbin University of Science and Technology,Harbin 150080,China)
Abstract:This paper creates a complete financial early-warning system including warning and solution.Case-based reasoning and balanced score board are the main methods this study use.Case-based reasoning is one of artificial intelligent method.This method can learn from enterprise's own and others' experience.So this system can be perfected as enterprise developing and social environment changing.Case-based reasoning is an ideal method to create financial early-warning system.This paper also proposes using balanced ...
Keywords:financial early-warning  case-based reasoning  balanced score board  
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