It implies the probability of solving the fundamental problem of accounting through the illustration of correlation among accounting objectives , information characteristics and measurement attributes and the intrinsic relation between eva ( a measurement of performance ) and residual income valuation ( an equity valuation method ) . accounting standard setting is the core of the thesis , and it is the main method used present all over the world to solve the fundamental problem of accounting as well 为寻求会计基本问题的可行解，我们探讨了会计目标、信息质量特征和计量属性之间的交叉相关性以及eva (一种业绩衡量方法)和剩余收益估价(一种权益估价方法)的内在联系，这种交叉相关性和内在联系预示了解决会计基本问题的可能性。
And it is obvious that pseudo - relaxation is a kind of local optimization method , so it cannot guarantee to get the global optimal solution . in this paper , a novel learning algorithm eprbam evolutionary psendo - relaxation learning algorithm for bidirectional association memory employing genetic algorithm and pseudo - relaxation method is proposed to get feasible solution of bam weight matrix 即使在和取定后，准松弛算法的训练和学习仍是一种局部最优化过程，它只是在初始权矩阵的附近找到第一个可行解就结束训练，这类算法并不能保证获得全局最优解。
To choose an optimization tool to get a satisfied solution in short time , to ensure the scheduling model can be used in the practice and made support for the decision of oil production and sale , is the main objective of this dissertation . the main works are as follows : 1 运用成熟的工具软件，在短时间内得到一个满意的可行解，使调度模型具有实用性，能够真正在炼油企业综合自动化及油品流通领域的管理中发挥作用，为炼油的生产、销售、管理提供依据，则是本文研究的最终目的。
A branch and bound algorithm for solving a class of nonlinear 0 - 1 knapsack problems is proposed , in which branching is common 0 - 1 variables one and a better feasible solution is found by a simply integer heuristic method as well as a lower bound of the optimal value of the subproblem in the each branching node is determined by solving linear programming relaxed approximate problem to be obtained with linear relaxed technique 摘要构造出了一类可分离非线性0 - 1背包问题的分枝定界算法，分枝的过程是普通的0 - 1变量分枝，用简单的取整启发式法确定更好的可行解；而在每个分枝结点处用线性松弛技术确定了它的子问题的一个线性规划松弛逼近，由此得到最优值的一个下界。
Investigation into the origin of accounting standard tells us that accounting standard is in essence an economic mechanism . we can work out a feasible solution to the fundamental problem of accounting from the mechanism - designing perspective using decision usefulness as objective and performance measurement as incentive compatibility constraint 对会计准则产生过程的考察可以看出会计准则实质上是作为一种经济机制而存在的，以决策有用为机制设计目标，业绩衡量为激励相容约束的机制设计观来制定会计准则，可以求得对会计基本问题的一个可行解。
Genetic algorithm begins with a group of initial feasible solutions , achieves the global effective search of the feasible field with the only information object function and converges to the global optimum value with the probability 1 , this kind of nicer characteristic make the genetic algorithm a useful tool for combination and function optimization . the genetic algorithm becomes the research hotspot in the field of computational intelligence 遗传算法从一组初始可行解出发在只需要目标函数这一信息的条件下实现对可行域的全局高效搜索并以概率1收敛到全局最优解,这种良好的特性使得遗传算法成为组合优化和函数优化的有力工具,并成为计算智能领域的研究热点。
Tolerance distributions are simulated by computer , a computer simulation program based on mc method has been used to analysis the model . after calculating part tolerance compounds of five levels , get acceptable capacitor and induce tolerance level compounds to assure the steady operation of power modules at certain confidence level . these will provide references to reliability design and analysis work of the power conditioning system 根据能源模块的性能要求，建立能源模块容差分析的随机优化模型，利用计算机模拟能源系统电路元器件的容差分布，给出了基于montecarlo方法的计算机仿真求解程序，并对五种确定容差等级元器件组合进行求解，得到了保证能源模块在一定置信水平下可靠运行的电容器、电感容差等级组合的可行解集，为能源系统的可靠性设计分析提供了依据。
