Decision making based on information provided by an enterprise accounting information system, is essential for sustainable development and enterprises growth. Besides widely used prediction models for an assessment of the financial distress, there is also a useful indicator of a capital maintenance evolution, that provides a deeper view to the enterprise growth or decline compared to traditional performance measures. The aim of the contribution is to develop a model for assessment of a capital maintenance evolution using available accounting outputs. Our constructed model and coefficient for a capital maintenance evolution CMEOPNN has been developed using the multi-layer (triple) artificial neural network with a feedforward signal transmission by a backpropagation method and an activation function is a sigmoid function. For construction our model we used 663 Slovak enterprises sample out of 5 most frequented industry sectors with a unified structure of the provided information in the financial statements for 2014-2017.

中文翻译：

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使用会计系统输出的资本维护演化

基于企业会计信息系统提供的信息进行决策，对于可持续发展和企业成长至关重要。除了用于评估财务困境的广泛使用的预测模型外，还有一个有用的资本维护演变指标，与传统的绩效衡量指标相比，它可以更深入地了解企业的​​增长或衰退。贡献的目的是开发一个使用可用会计输出评估资本维护演变的模型。我们构建的资本维护演化模型和系数 CMEOPNN 是使用多层（三重）人工神经网络开发的，通过反向传播方法进行前馈信号传输，激活函数是 sigmoid 函数。