Abstract
With the continuous improvement of the capital market and related laws and regulations, accounting as a reflection of the corporate capital movement will have a significant impact on the quality of the entire accounting information. Moreover, for investors, whether accounting information can meet their needs is an important basis for assessing the feasibility of investment projects. Therefore, the importance of accounting information is becoming more and more important, and it has gradually become the focus of attention of all parties. In order to improve the effect of accounting quantity and quality evaluation, this article improves the particle swarm optimization algorithm. It improves the particle swarm optimization algorithm from the three aspects—extreme value selection, particle diversity, and inertia weight, and establishes an optimization algorithm suitable for solving the accounting data audit optimization problem. The experimental research results show that the accounting data quality evaluation system based on the improved particle swarm algorithm proposed in this article has a good accounting data quality evaluation effect and meets the basic requirements of this article to build the system.
Highlights
There have been many results in the research on corporate financing constraints, no one has studied whether the dual effects of accounting information quality and internal control will have a positive impact on financing constraints
It is of great theoretical significance to enrich the research on the factors affecting financing constraints and to promote the sustainable and healthy development of the company. It enriches the research on corporate financing constraints
Based on the perspective of the joint action of internal factors and external factors, the research on the impact of corporate financing constraints has improved the research in the field of financing constraints
Summary
There have been many results in the research on corporate financing constraints, no one has studied whether the dual effects of accounting information quality and internal control will have a positive impact on financing constraints. It is of great theoretical significance to enrich the research on the factors affecting financing constraints and to promote the sustainable and healthy development of the company It enriches the research on corporate financing constraints. Based on the perspective of the joint action of internal factors and external factors, the research on the impact of corporate financing constraints has improved the research in the field of financing constraints. From the existing theoretical research, most of the literature mainly studies the role of financing constraints in terms of the robustness, prudence, and reliability of accounting information These characteristics are the core of accounting information, there is no comprehensive study on the relationship between the quality of accounting information and financing constraints [2]. Advances in Multimedia evaluation method, builds an intelligent analysis model based on the actual situation, and further improves the evaluation effect of accounting data quality on this basis
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