英文——粒子群K均值算法和粗糙集理论财务预警研究修改.docVIP

Financial Distress Study Based on PSO k-means Clustering Algorithm and Rough Set Theory Abstract: The traditional financial distress method artificially divided samples into two categories, and did not take into account that varied industrial types have different impact on the enterprises financial capability. To be more realistic, this paper selected all the companies in a certain industry as the research objects. Twenty-one financial indicators were chosen as the condition attributes. Reduction set was obtained by matrix reduction identification based on rough set theory and then PSO-based clustering algorithm K-means was used to divide subjects into 5 categories of different financial status. The decision-making table was formed with the reduction set using the classification as a decision attribute. Finally, we tested the reasonableness of the classification and generated early warning rules together with rough set theory to evaluate the financial status of listed companies. The results showed that PSO-based K-means algorithm was able to reasonably classify the companies, and at the same time overcome the artificial measure of the subjective impact on financial crisis level. Data generated using this method agreed with the rough set theory for up to 87.0%, thus proving this method to be effective and feasible. Key words: Particle Swarm Optimization; Rough Set; K-means clustering; financial distress Introduction Research in financial distress model of listed companies has been a hot issue in the economic management sector. With the rapid development of Chinese capital market, the increasingly fierce competition in the market economic, and increasingly complex financial operations of the enterprises and the business environment, listed companies inevitably face various financial crises. Company financial crisis is an evolving process rather than an accidental events nor can be explained by a single financial phenomenon. By studying the relevant financial inform