Research and Application on Financial Due Diligence of Investment

从众多历史经验来看，有相当多的投资者因为对被投资企业（也称作目标企业）的财务、资产和经营情况知之甚少，对其复杂性预计不足，最终导致投资失败。失败原因主要都是因为没有对尽职调查引起足够的重视，使得尽职调查往往只是流于形式。 尽职调查又被称作谨慎性调查，由财务尽职调查和法律尽职调查组成。在企业风险投资过程中信息不对称风险已成为重要的风险之一，而财务尽职调查是降低风险投资过程中信息不对称风险的最主要手段，是风险投资过程中的重要环节。财务尽职调查从资产、债务、内部控制、经营情况、历史沿革、法律规范、潜在风险等角度，对目标企业进行系统性的深入调查和核实；判断目标企业资料信息的合规性、完整性和有效性，了...A number of historical experiences told us, there are a lot of investors failed to invest, because of less know of financial, assets and management about the target enterprise, lack of complexity understanding and risk predicting. The main reason which leads to investment failure is ignoring financial due diligence. Due diligence is also known as cautious investigation, which is composed of f...学位：会计硕士院系专业：管理学院_会计学学号：X201215701

Unascertained Measure Model for Regional Eco-Environmental Quality Evaluation and Its Application

基于生态环境的信息不确定性特点,建立了区域生态环境评价的未确知测度模型。根据未确知测度的大小,确定样本所属的质量级别及样本间的优劣排序。以巢湖流域为例,运用所建模型对其生态环境质量状况进行了评价。研究表明,未确知测度模型对于多指标的区域生态环境质量评价,理论上是可行的,结果是可信的。According to the unascertained characteristics of eco-environment,the authors established an unascertained measure model for regional eco-environmental quality evaluation so as to classify and arrange the evaluated samples in order.As a case,the model is used to assess the eco-environmental quality of Chaohu basin,and its conclusion is real and reliable.The results proved that the model was practical for regional eco-environmental quality comprehensive evaluation.国家自然科学基金资助项目(50379003);; 安徽省教育厅自然科学研究重点项目(2003KJ043ZD

Ecological security evaluation of Chaohu Lake basin based on attribute recognition model

为建立有效的流域生态安全评价模型,采用AHP赋权方法与属性识别模型相耦合的途径,以巢湖流域生态安全为研究对象,对基于属性识别模型的巢湖流域及其次级评价单元的生态安全评价问题进行了研究。结果表明:巢湖流域9区(县)及流域整体生态安全状况从优到劣的排序结果依次为合肥、流域整体、居巢、无为、和县、含山、舒城、庐江、肥东和肥西;合肥和肥西的生态安全状况分别为Ⅳ级和Ⅰ级,其它评价单元均处于Ⅱ级。基于属性识别模型的流域生态安全评价方法涵义明确、计算过程简单,能同时实现生态安全等级的分类和排序,在其它生态系统综合评价中具有一定的应用价值。By using AHP weight method and attribute recognition model, a comprehensive ecological security evaluation of Chaohu Lake basin and its secondary appraisal units was made, aimed to build an efficient model for basin ecological security evaluation. The results indicated that the ecological security level of Chaohu Lake basin declined in the sequence of Hefei, the basin as a whole, Juchao, Wuwei, Hexian, Hanshan, Shucheng, Lujiang, Feidong, and Feixi. Among them, Hefei and Feixi were in grades Ⅳ and Ⅰ, respectively, and other districts all fell into grade Ⅱ. Because of its explicit meanings and simple computational process, this model could sort and rank the test objects according to their ecological security level, and be applied to the comprehensive evaluation of other ecological systems.国家自然科学基金项目(50579009);; 教育部人文社会科学研究规划基金项目(05JA840011);; 安徽省教育厅自然科学重点资助项目(2003KJ043ZD

Heart beat classification model with dimensionality reduction framework based on supervised MCA

高维心电图数据存在大量不相关特征,基于监督机器学习技术很难同时获得较高敏感性与特异性。在预处理操作心电图数据,如校准基线漂移、去除高频噪声和拟合多项式特征的基础上,提出一种基于监督多元对应分析(MCA)降维技术的分类模型自动分类心跳。该方法离散化连续心电图数据为类属数据,并发展有监督MCA降维技术提取心电图数据关键特征,用各种分类算法自动分类心电图心跳数据。在PTb诊断数据库的心电图数据集上测试结果表明,与几种基于监督机器学习分类技术相比,在监督MCA降维框架中各种分类算法能以较高敏感性和特异性自动分类心电图心跳数据。There exist plenty uncorrelated features in the high dimensional ECG data,so,it is difficult for the classifier based on supervised learning to perform well in both sensitivity and specificity.Pre-processed by baseline wander removing,high-frequency span removing and polynomial fitting,an auto heartbeat classification model is proposed based on supervised MCA dimension reducing.The sequence ECG data is discretized;supervised MCA dimension reducing technology is employed to extract the key features;the ECG data is classified with the common classifiers.The experiment on the PTB database shows,compared with supervised learning method,this approach combining with different classifiers has a better performance on both sensitivity and specificity.福建省自然科学基金(No.2010J01345);中央高校基本科研业务费专项资金(No.2011121052

政府间财政关系研究

政府财政具有清晰的层次性。政府间财政关系（Inter-gvernmentalfiscal retations）所包合的，便是中央与地方及地方上下级之间的多益性收支划分和收 支往来诸方面的关系，而其中尤以中央与地方财政之间的关系为该事物中的主要 矛盾。 认识政府财政的层次性及其相互关系，实际上是以承认公共产品的层次住为 前提的。或者说，具有不同受益范围的公共产品的属性和特征，在很大程度上影 响着多级财政的设置和运行。课税、发行公债和安排预算支出等一系列财政活动 似乎是纷繁复杂、多式多样的，但这种活动的主线。却是由政府出面，提供难以 受市场力加以左右的公共产品。市场经济条件下的任何...学位：经济学博士院系专业：经济学院财政金融系_财政学(含税收学)学号：MJ00004