| 会计师事务所可持续发展战略研究——基于聚类与决策树方法 |
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| 引用本文： | 邱吉福. 会计师事务所可持续发展战略研究——基于聚类与决策树方法[J]. 南京审计学院学报, 2012, 0(2): 77-83 |
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| 作者姓名： | 邱吉福 |
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| 作者单位： | 集美大学工商管理学院 |
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| 基金项目： | 福建省高校服务海西建设重点项目(Z80107) |
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| 摘 要： | 聚类和决策树方法有效的结合,不仅可以实现对会计师事务所多个因素的多角度考察,同时也可以避免人为假设因素的影响及敏感特征因素的丢失。研究发现,会计师事务所的可持续发展和其自身的条件具有很强的相关性,优秀的会计师事务所应当从内涵发展和外延拓展方面实现做大做强。
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| 关 键 词： | 审计市场 数据挖掘 聚类 决策树 会计师事务所 可持续发展战略 |
The Strategy Research of Sustainable Development of Accounting Firms: Based on Clustering and Decision Tree |
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| QIU Ji-fu. The Strategy Research of Sustainable Development of Accounting Firms: Based on Clustering and Decision Tree[J]. journal of nanjing audit university, 2012, 0(2): 77-83 |
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| Authors: | QIU Ji-fu |
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| Abstract: | The effective combination of clustering and decision tree method can not only study the accounting firms from multiperspectives,but also avoid the influence of man-made hypothesis and the loss of the sensitive characters and important factors.The study found that the accounting firm’s sustainable development and its own condition have a strong correlation,and an excellent accounting firm should enrich its connotation and expand its extension to make it larger and stronger. |
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| Keywords: | audit market data mining clustering decision tree accounting firm the strategy of sustainable development |
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