会计政策选择策略系数：基于数据挖掘的计量改进和因素分析

项目名称： 会计政策选择策略系数：基于数据挖掘的计量改进和因素分析

项目编号： No.71272241

项目类型： 面上项目

立项/批准年度： 2013

项目学科： 管理科学

项目作者： 颜敏

作者单位： 郑州航空工业管理学院

项目金额： 54万元

中文摘要： 目前关于会计政策选择策略系数的计量研究尚处于起步阶段，主要集中于定义、计算和初步的评价，其计算方法和程序尚缺乏科学性和条理性，更无数据挖掘技术的介入，且鲜有学者运用其解释和评价企业会计政策选择策略总体状况及原因。其次，对会计政策选择策略的影响因素研究主要是从机会主义行为观出发，对企业本身的特征如盈利能力等内部因素之于会计政策选择策略的影响进行的研究。尚无人从企业外部市场经济环境方面解释会计政策选择策略，更无对会计政策选择策略系数和企业外部市场经济环境的关系论证。本课题将运用数据挖掘技术，对上市公司会计政策选择策略系数的计量方法和程序进行改进，并运用其评价和比较不同年度不同地区上市公司会计政策选择策略，同时对其与外部市场经济环境的关系进行深入研究，从理论上分析和比较有效契约观和机会主义行为观对中国企业会计政策选择的效力，评价中国企业管理者在会计政策选择行为方面的成长性。

中文关键词： 会计政策选择策略系数；数据挖掘；计量；因素分析；

英文摘要： At present, the researches on accounting policy choice strategies coefficient are still on the primary stage, focused on the definition, calculation and preliminary evaluation, the calculation method and procedures are lack of science and coherence, no using of data mining ,and which few scholars use to interpret and evaluate the overall condition and reasons of accounting policies choice strategies. Secondly, the researches on factors of accounting policy choice strategies are mainly from opportunity behavior concepts, and study how the company's characteristics (such as assets scale, profitability) have effects on accounting policy choice strategies, as well as study accounting policy choice strategies with securities market regulation as the main external factor .No one explains accounting policy choice strategies from marketization process, and no argumentation is on exponential relationship between accounting policy choice strategies coefficient and marketization. The research subject improves the calculation methods and procedures of accounting policy choice strategies by data mining, and which are used to evaluate and compare the accounting choice strategies of public companies in different years and different regions, at the same time, it makes in-depth research on the relationship between accounting po

英文关键词： Accounting Policy Choice Strategies's Coefficient；Data Mining；Measurement；Factor Analysis；