An FCM clustering algorithm based on the identification of accounting statement whitewashing behavior in universities

Qihao Yang

doi:10.1515/jisys-2022-0022

Abstract

Abstract The traditional recognition method of whitewash behavior of accounting statements needs to analyze a large number of special data samples. The learning rate of the algorithm is low, resulting in low recognition accuracy. To solve the aforementioned problems, this article proposes a method to identify the whitewash behavior of university accounting statements based on the FCM clustering algorithm. This article analyzes the motivation of university accounting statement whitewashing behavior, studies the common means of statement whitewashing, and establishes a fuzzy set for the identification of university accounting statement whitewashing behavior. By calculating the fuzzy partition coefficient, the membership matrix of whitewash behavior recognition is established, and the whitewash behavior is classified through the iteration of the FCM algorithm. The comparative experimental results show that the recognition method has good recognition performance, low recognition error rate, and recognition accuracy of 82%.

Highlights

Accounting statements serve as a carrier of information transmission on the daily operation status of universities, receiving subsidies from state education grants, financial expenditures, and development potential of universities’ scientific research capability
At the same number of iterations, the gradient drop percentage of the Fuzzy C-Means (FCM) clustering algorithm remains relatively stable with the increase of the iteration step length, while the gradient drop percentage of the other two algorithms shows negative growth with the increase of the iteration step length and has a certain tendency to rise when the step length is greater than 10
The aforementioned analysis content indicates that the FCM clustering algorithm has a higher learning rate

Summary

Introduction

Accounting statements serve as a carrier of information transmission on the daily operation status of universities, receiving subsidies from state education grants, financial expenditures, and development potential of universities’ scientific research capability. With the increasing attention of the state to higher education and the increasing investment of financial support to scientific research activities of colleges and universities, a large number of accounting statement whitewashing behaviors have appeared in colleges and universities driven by interests. Through the whitewashing of accounting statements of colleges and universities, the amount of property can be obtained in different amounts. This accounting statement whitewashing has a great impact on the authenticity of accounting statements and seriously infringes on the rights and interests of universities and teachers and students, and even increases the unstable factors of the university financial system and affects the normal operation of university financial system [1]. Effective identification of accounting statement whitewashing behavior in colleges and universities protects the rights and interests of teachers and students of colleges and universities and plays a warning role to the relevant stakeholders of accounting financial statements, so as to maintain the smooth and normal operation of the financial system of colleges and universities.

Results

Discussion

Conclusion