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会计的数理属性与数理会计的结构体系 被引量:3
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作者 马冀 《财会月刊》 北大核心 2016年第2期7-12,共6页
会计的数理特征充分说明了会计学科的数理本质。数理科学的显著特点是精确性和严密性,因此,数理科学是实现会计理论科学化与会计职业信息化的基础。基于此,本文对会计的数理特征进行了全面的梳理和分析,并构建了数理会计的结构体系。在... 会计的数理特征充分说明了会计学科的数理本质。数理科学的显著特点是精确性和严密性,因此,数理科学是实现会计理论科学化与会计职业信息化的基础。基于此,本文对会计的数理特征进行了全面的梳理和分析,并构建了数理会计的结构体系。在此基础上,提出了建立以数理工具为理论基石的数理会计的必要性,指出了数理会计的价值,即它可以对传统的会计理论和方法进行科学的解读,同时又是数字化会计的技术基础。 展开更多
关键词 数理工具 数理属性 数理会计
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Risk assessment model of tunnel water inrush based on improved attribute mathematical theory 被引量:12
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作者 YANG Xiao-li ZHANG Sheng 《Journal of Central South University》 SCIE EI CAS CSCD 2018年第2期379-391,共13页
Tunnel water inrush is one of the common geological disasters in the underground engineering construction.In order to effectively evaluate and control the occurrence of water inrush,the risk assessment model of tunnel... Tunnel water inrush is one of the common geological disasters in the underground engineering construction.In order to effectively evaluate and control the occurrence of water inrush,the risk assessment model of tunnel water inrush was proposed based on improved attribute mathematical theory.The trigonometric functions were adopted to optimize the attribute mathematical theory,avoiding the influence of mutation points and linear variation zones in traditional linear measurement functions on the accuracy of the model.Based on comprehensive analysis of various factors,five parameters were selected as the evaluation indicators for the model,including tunnel head pressure,permeability coefficient of surrounding rock,crushing degree of surrounding rock,relative angle of joint plane and tunnel section size,under the principle of dimension rationality,independence,directness and quantification.The indicator classifications were determined.The links among measured data were analyzed in detail,and the objective weight of each indicator was determined by using similar weight method.Thereby the tunnel water inrush risk assessment model is established and applied in four target segments of two different tunnels in engineering.The evaluation results and the actual excavation data agree well,which indicates that the model is of high credibility and feasibility. 展开更多
关键词 tunnel water inrush risk assessment model attribute mathematical theory nonlinear measurement function similar weight method
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