基于BP神经网络的农村中小金融机构财务绩效评价研究

发布时间：2018-03-13 11:26

本文选题：BP神经网络　切入点：农村中小金融机构　出处：《安徽财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：目前,我国对于农村中小型金融机构绩效评估的研究还处于探索起步阶段,多是借鉴国外商业银行或微型金融机构的评价体系,并且常用的财务绩效评价方法都存在一定的欠缺。因此文章希望对农村中小金融机构的财务绩效评价方法体系做一点改进,力图在对农村中小金融机构绩效评价方法研究的基础上,结合我国农村中小金融机构的特殊性,提出一套适合于其特点和性质的财务绩效评价方法---BP神经网络。文章是首次尝试着将财务绩效评价与BP神经网络方法结合在一起对农村中小金融机构的经营绩效进行分析,BP神经网络的自适应性、自学习性、自组织性等特点,合理地摆脱了以往研究中人为因素及模糊随机性的影响,其本身智能性的算法能给研究得到一个合理的评价结果。那么,农村中小金融机构的经营绩效是高是低,如何评价,这正是文章研究的目的。文章在对财务绩效评价角度进行明确的前提下,在了解国内外关于绩效评估理论发展历程和深入研究的基础上,并结合我国农村中小金融机构的性质和特点,建立农村中小金融机构财务绩效评价指标体系。在评价方法的选择问题上,通过对各种常用业绩评价方法进行研究综述和比较分析后,选择用BP神经网络作为文章的财务绩效评价方法,并在运用中体现出BP神经网络与财务绩效评价相结合的创新性,以及BP神经网络在文章研究中的优越性。其次,在构建好的农村中小金融机构财务绩效评价模型基础上进行实证分析,通过对15家农村中小金融机构2009年样本数据的学习训练,最终可以对5家2010年学习样本数据进行模拟运算,并根据结果给样本单位进行排名。最后,对文章的研究工作进行总结,并对进一步研究给出了展望和建议。具体分为五个部分全面系统地进行深入研究。
[Abstract]:At present, the research on the performance evaluation of rural small and medium-sized financial institutions in China is still in the initial stage of exploration, most of them refer to the evaluation system of foreign commercial banks or micro-financial institutions. Therefore, the paper hopes to improve the financial performance evaluation system of small and medium-sized financial institutions in rural areas. On the basis of the research on the performance evaluation method of rural small and medium financial institutions, combined with the particularity of rural small and medium-sized financial institutions in China, This paper presents a set of financial performance evaluation methods suitable for its characteristics and properties-BP neural network. This paper is the first attempt to combine financial performance evaluation with BP neural network method to the management performance of rural small and medium-sized financial institutions. The self-adaptability of BP neural network is analyzed. The characteristics of self-study habit self-organization and so on are reasonable to get rid of the influence of human factors and fuzzy randomness in the previous research. The algorithm of its own intelligence can get a reasonable evaluation result for the research. So, the performance of rural small and medium-sized financial institutions is high or low, how to evaluate, this is the purpose of the article. On the basis of understanding the development course and in-depth research of performance evaluation theory at home and abroad, and combining the nature and characteristics of small and medium-sized financial institutions in rural areas, To establish the financial performance evaluation index system of small and medium-sized financial institutions in rural areas. On the selection of evaluation methods, through the research review and comparative analysis of various commonly used performance evaluation methods, The paper chooses BP neural network as the financial performance evaluation method of the article, and reflects the innovation of the combination of BP neural network and financial performance evaluation in the application, and the advantages of BP neural network in the article research. Secondly, Based on the financial performance evaluation model of rural small and medium-sized financial institutions, this paper analyzes the financial performance of 15 rural small and medium-sized financial institutions in 2009. In the end, we can simulate the data of five samples in 2010, and rank the sample units according to the results. Finally, we summarize the research work of this paper. The paper also gives the prospect and suggestion for further research, which is divided into five parts.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.35;F275;TP18

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