The efficiency assessment of internal accounting controls: A new perspective on the financial firms in China

Author

Degui Zhu ; Liqiongyu Zhu

Author_Institution

Inst. of Bus. & Econ. Res., Harbin Univ. of Commerce, Harbin, China

fYear

2014

fDate

May 31 2014-June 2 2014

Firstpage

5208

Lastpage

5212

Abstract

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.

Keywords

accounts data processing; financial management; risk management; support vector machines; China; SVM method; SVM theory; comprehensive assessment; efficiency assessment; efficiency evaluation; financial enterprise; financial firms; financial instruments; internal accounting control evaluation; machine learning; measurement methods; quantitative analysis; risk assessment; support vector machine; Equations; Instruments; Mathematical model; Pricing; Risk management; Support vector machines; SVM; efficiency assessment; internal accounting controls; measurement of financial instruments;

fLanguage

English

Publisher

ieee

Conference_Titel

Control and Decision Conference (2014 CCDC), The 26th Chinese

Conference_Location

Changsha

Print_ISBN

978-1-4799-3707-3

Type

conf

DOI

10.1109/CCDC.2014.6853110

Filename

6853110