关键词: 粗糙集, 分级聚类, 离散化, 数据预处理, 税源分析

Abstract: A dynamic discrete algorithm method to taxpayers’ continuous attributes is proposed through combining the conception of attribute importance degree as well as dependence degree in rough sets and clustering discrete algorithm method.First，categorize each continuous attribute of the tax data objects into 2 groups，and then calculate the importance degrees of each conditional attribute related to its decision attribute.Second，make adding-categories calculations through sorting the importance degrees in ascending order.Last，output those classification results which have the same dependence degrees with original data objects set.This algorithm method can classify the data objects dynamically and realize the discretizaion of taxpayers’ continuous attributes.This algorithm method has been tested in the experimental results of expert analysis and association analysis，which is proven that this method has higher accuracy and property of taxpayers’ continuous attributes discretization.

Key words: rough set, clustering, discrete, data pre-processing, tax source analysis