基于元启发式算法和 CNN 的智能会计优化方法。

IF 4.3 3区 材料科学 Q1 ENGINEERING, ELECTRICAL & ELECTRONIC
ACS Applied Electronic Materials Pub Date : 2024-09-20 eCollection Date: 2024-01-01 DOI:10.7717/peerj-cs.2281
Yanrui Dong
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引用次数: 0

摘要

社会智能的发展促使企业采用智能会计实践。为了提高企业会计业务的效率,提升会计人员的能力,我们提出了一种元启发式算法与卷积神经网络(CNN)相结合的智能会计优化方法。首先,我们增强了 CNN 框架,将单据和凭证信息纳入会计审计,创建了多模态特征提取机制。然后,利用这些多模态会计特征,我们引入了一种评估会计质量的方法,该方法可客观地评估财务业绩。最后,我们提出了一种基于元启发式原理的优化技术,将遗传算法与退火模型相结合,以改进会计系统。实验结果验证了我们的方法,准确率达到 0.943,平均精确度(mAP)达到 0.812。这种方法为完善会计审计机制提供了技术支持。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Intelligent accounting optimization method based on meta-heuristic algorithm and CNN.

The evolution of social intelligence has led to the adoption of intelligent accounting practices in enterprises. To enhance the efficiency of enterprise accounting operations and improve the capabilities of accountants, we propose an intelligent accounting optimization approach that integrates meta-heuristic algorithms with convolutional neural networks (CNN). First, we enhance the CNN framework by incorporating document and voucher information into accounting audits, creating a multi-modal feature extraction mechanism. Utilizing these multi-modal accounting features, we then introduce a method for assessing accounting quality, which objectively evaluates financial performance. Finally, we propose an optimization technique based on meta-heuristic principles, combining genetic algorithms with annealing models to improve the accounting system. Experimental results validate our approach, demonstrating an accuracy of 0.943 and a mean average precision (mAP) score of 0.812. This method provides technological support for refining accounting audit mechanisms.

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来源期刊
CiteScore
7.20
自引率
4.30%
发文量
567
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