基于数据挖掘技术的制造业审计质量分析模型

Fang Sun
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引用次数: 0

摘要

随着我国经济发展进入新常态,原有的制造业发展模式已经不能满足当前经济发展的需要,加快制造业转型刻不容缓。当前,国家供给侧结构性改革不断深化,制造业上市公司在规模和创新机会上都是最重要的中坚力量。采用数据挖掘技术研究质量控制对企业绩效的影响。上市公司对进一步实现转型升级、提高公司绩效具有积极的影响。本文旨在研究基于数据挖掘技术的制造业审计质量分析模型,采用监督研究与实证分析相结合的分析方法,从监督研究的角度出发,在研究过程中总结内部审计质量与公司绩效的理论,并总结前人的研究成果和研究思路。本文的实验数据表明,内部审计信息披露的平均质量为3.1156,说明深交所选择的上市公司审计披露状况良好,在一定程度上反映了部分内部控制的质量水平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Manufacturing Audit Quality Analysis Model Based on Data Mining Technology
As our country's economic development enters a new normal, the original manufacturing development model can no longer meet the needs of current economic development, and it is urgent to accelerate the transformation of the manufacturing industry. At present, the country's supply-side structural reforms are deepening, and listed manufacturing companies are the most important backbone in terms of scale and innovation opportunities. Data mining technology is used to study the impact of quality control on corporate performance. Listed companies have a positive impact on the further realization of transformation and upgrading and the improvement of corporate performance. This article aims to study the manufacturing audit quality analysis model based on data mining technology, and adopts the analysis method of the combination of supervisory research and empirical analysis, from the perspective of supervisory research, summarizes the theory of internal audit quality and company performance in the research process, and summarizes predecessors' research results and research ideas. The experimental data in this article shows that the average quality of internal audit information disclosure is 3.1156, indicating that the audit disclosure status of listed companies selected by the Shenzhen Stock Exchange is good, and to a certain extent reflects the quality level of some internal controls.
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