School of Accounting, Sias University, Xinzheng, Henan 451100, China.
Comput Intell Neurosci. 2022 Aug 29;2022:8257880. doi: 10.1155/2022/8257880. eCollection 2022.
There is a close correlation between internal control and accounting information quality in the process of enterprise management, and this correlation drives the effect of internal control on accounting information quality, thus forming the effect that internal control optimization promotes accounting information quality optimization. This paper firstly gives a brief description of internal control and accounting information quality and then evaluates the correlation between internal control and accounting information quality based on deep learning and proposes a specific modeling method. Through the correlation and promotion of internal control and enterprise accounting information quality, the optimization of enterprise accounting information quality is achieved. And in combination with the actual case analysis, it is found that the method of this paper can achieve 92% accuracy of correlation analysis, and the analysis is more efficient.
内部控制与会计信息质量在企业管理过程中存在密切的相关性，这种相关性驱动了内部控制对会计信息质量的影响，从而形成了内部控制优化促进会计信息质量优化的效果。本文首先对内部控制和会计信息质量进行简要描述，然后基于深度学习对内部控制与会计信息质量的相关性进行评估，并提出具体的建模方法。通过内部控制与企业会计信息质量的相互关联和促进，实现企业会计信息质量的优化。并结合实际案例分析，发现本文方法的相关性分析准确率可达 92%，分析效率更高。
