| 财务报表保险招标风险评价方法及步骤设计 |
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| 引用本文： | 施继坤,张广宝,任秀梅.财务报表保险招标风险评价方法及步骤设计[J].经济研究导刊,2009(5):149-150. |
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| 作者姓名： | 施继坤 张广宝 任秀梅 |
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| 作者单位： | 大庆石油学院,会计系,黑龙江,大庆,163318 |
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| 基金项目： | 黑龙江省教育厅人文社会科学研究项目 |
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| 摘 要： | 财务报表保险招标风险评价是一个复杂的决策过程，也是财务报表保险制度（FSI）顺利实施的技术支撑环节，其关键在于寻求最为合理的评价方法，审计独立性风险评价模型将粗糙集理论引入审计领域，并进行相应的算法设计，从而解决招标信息系统中存在的不精确信息分类问题。
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| 关 键 词： | 财务报表保险 招标风险 算法设计 粗糙集理论 |
Financial Report Insurance Invite Public Bidding Risk Evaluation Method and the Design Step |
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| SHI Ji-kun,ZHANG Guang-bao,REN Xiu-mei.Financial Report Insurance Invite Public Bidding Risk Evaluation Method and the Design Step[J].Economic Research Guide,2009(5):149-150. |
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| Authors: | SHI Ji-kun ZHANG Guang-bao REN Xiu-mei |
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| Institution: | Accountant Department;Daqing Petroleum College;Daqing 163318;China |
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| Abstract: | The financial report insurance invites bids the risk evaluation is a complicated decision process,is also the financial report insurance system(FSI) technique of the smooth implement to prop up the link,its key lies in looking for the most reasonable evaluation method,audit independent sex risk evaluation model to lead the coarseness gathers the theories into audit the realm,and carry on the homologous calculate way design,thus resolving the invitation to bid information system the existent not accurate inf... |
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| Keywords: | financial report insurance invite public bidding risk arithmetic design roughness collect theory audit independence risk |
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