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Evaluation Method of Financial Accounting Quality in Colleges and Universities Based on Dynamic Neuron Model

With the deepening of reform and opening up, great changes have taken place in the university financial management system. The role of financial analysis in university activities is becoming more and more obvious. In the new environment, especially in university financial reporting, we must establis...

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Detalles Bibliográficos
Autor principal: Liu, Lu
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Hindawi 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9050283/
https://www.ncbi.nlm.nih.gov/pubmed/35498197
http://dx.doi.org/10.1155/2022/8520576
Descripción
Sumario:With the deepening of reform and opening up, great changes have taken place in the university financial management system. The role of financial analysis in university activities is becoming more and more obvious. In the new environment, especially in university financial reporting, we must establish effective reasonable and scientific financial analysis index system and quality evaluation team. In order to reflect the financial situation of colleges and universities, the university financial analysis indicators in this field have important theoretical and practical significance, such as finance, budget implementation, effective utilization of funds, risk prevention, and the formulation and application of such indicators. The financial management level of colleges and universities is improved, and the scientific development of colleges and universities is promoted. In this paper, we introduce the dynamic model of neurons, design a learning algorithm, and apply it to the quality evaluation of financial reports in colleges and universities. Through this research, a single-layer feedback network capable of fast learning and learning is established. This is not only helpful for universities to evaluate the quality of financial accounting business. However, enriching the significance of financial management in higher education has theoretical value.