First, the MA model is fitted by a high order autoregressive (AR) model.Secondly, the MA model paremeter estimates are obtained by solving a inconsistent overdetermined set of linear equations.

• 首先用递推最小二乘法对MA模型拟合一个高阶自回归(AR)模型，然后再用最小二乘法解一个不相容的超定线性方程组得到MA模型参数估值。