数据集的形成和参数的选取,构建了企业财务可持续性分类的人工神经网络

L. Debunov, A. Yakovenko
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引用次数: 1

摘要

финансоваяустойчивость;искусственная нейронная сеть;классификация;персептрон;функцияактивации;目的。本文研究了构建全连通的三层直销人工神经网络的准备工作,该网络应根据企业的财务可持续性对企业进行分类。方法。为准备构建一个人工神经网络提出了一系列合理的判断和解决方案,基于实验结果构建一个财务可持续性的神经网络。结果。本文介绍了获取数据集的方法,用于训练乌克兰企业财务可持续性的人工神经网络。提出了神经网络教学的最佳结构参数和建议。重点研究了人工神经网络的神经网络类型、误差函数、隐层和初始层的激活函数、学习算法、初始权值初始化参数等参数。应用本文的建议,可以构建一个人工神经网络,对企业的财务可持续性进行分类,具有足够高的准确率。特别注意选择神经元激活函数和一般数据集分布到训练,测试和验证子集。科学的新奇。建议使用17个财务指标作为财务可持续性建模的因素,应该描述这个复杂的概念,并允许获得最大的分类准确性。文章对最适合这些因素的神经网络的构造参数和训练方法的使用进行了论证。现实意义。利用本文的材料有助于构建财务可持续性人工神经网络,该网络可用于对企业进行“财务可持续性”和“潜在破产”的分类,并可用于金融信贷机构、投资基金和国家主管部门对企业破产风险的评估。这种神经网络的设计目的是使经验丰富的金融分析师在检查公司的财务状况时能够自动完成工作
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FORMATION OF THE DATASET AND SELECTION OF PARAMETERS FOR THE BUILDING OF THE ARTIFICIAL NEURAL NETWORKS OF THE ENTERPRISES FINANCIAL SUSTAINABILITY CLASSIFICATION
финансовая устойчивость; искусственная нейронная сеть; классификация; персептрон; функция активации; The purpose . The article is devoted to the preparatory actions preceding of construction of a fully-connected three-layer artificial neural network of direct distribution, which should classify the enterprises for their financial sustainability. Methods . To prepare for the construction of an artificial neural network are presented a range of reasoned judgments and solutions, based on the results of experiments on building a neural network of financial sustainability. The Results . The article presents ways to obtain a dataset for training an artificial neural network of financial sustainability of Ukrainian enterprises. There are presented the optimal architectural parameters and recommendations about the neural network teaching. The attention was paid to such parameters of the artificial neural network as the type of neural network, the error function, the activation function on the hidden and on the initial layers, the learning algorithm, the parameters of initial weight initialization. The application of the recommendations from the article allows constructing an artificial neural network, which classifies enterprises for their financial sustainability with sufficiently high accuracy. Particular attention is paid to selecting neuron activation functions and to the distribution of a general dataset into training, testing and validation subsets. Scientific novelty. The use of 17 financial indicators as factors for modeling financial sustainability is proposed, what should describe this complex concept and allow to obtain maximum accuracy of classification. The article substantiates the use of the construction parameters and training of the neural network, which are best suited for the use of these factors. The practical significance . Using the article`s material will help with building of the artificial neural network of financial sustainability, which can be used to classify enterprises as "financially sustainable" or "potential bankrupt" and can be used by financial and credit institutions, investment funds and state authorities when assessing the risk of bankruptcy of an enterprise. Such a neural network is designed to automate the work of an experienced financial analyst when checking the company for
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