会计舞弊甄别技术研究

发布时间：2018-08-22 16:21

【摘要】：上市公司会计舞弊在当今全球证券市场上是一个普遍存在的现象,它不仅会对投资者造成巨大损失,而且对于资源的合理配置和证券市场的健康发展具有很大的危害。随着会计舞弊越来越盛行其造成的损失也越来越严重,相比之下反舞弊工作却显得严重滞后。KPMG(1998)调查发现超过三分之一的舞弊事件是在偶然的情况下被发现的,只有百分之四的舞弊事件是由注册会计师发现的。舞弊难于发现是因为它本身目的就是为了掩盖和篡改财务报告的真实数据及相关资料。而近些年的一些研究验证了各种统计和建模技术在经济和产业领域中的应用前景。本文研究的目的就是为了在评析国内外会计舞弊甄别方法和模型的基础上,尝试构建一个用于甄别会计舞弊的混合模型,检验其在会计舞弊甄别中的应用效果,评价其是否可以成为一种供注册会计师等审计人员使用的辅助工具。第一章将介绍本文的选题目的和依据,同时简要评述国内外相关领域研究现状,提出本文的研究思路和方法以及本文的创新之处。第二章将选取实际应用中效果较好的三种会计舞弊相关技术进行对比研究,找出它们各自的优缺点并提出简要结论。第三章为会计舞弊甄别技术的创新研究,在第二章研究的基础上,对本文的创新研究中相关技术的理论与概念进行简要介绍,在理论上证明本文提出的甄别技术的应用性和可行性。第四章通过选取一些样本和指标,运用统计分析软件逐步运算,验证本文提出的混合模型的有效性,并对得出的结果加以分析总结。本文的第五章也是本文的最后一部分,介绍了本文所做的主要工作,同时也指出本文研究过程中的不足之处以及可以继续研究的问题。本文通过理论探讨和软件模拟,证明了利用财务报表项目和信号指标之间的关系甄别会计舞弊的有效性,更验证了结合模糊逻辑和神经网络的混合模型在会计舞弊甄别中的应用能力。
[Abstract]:Accounting fraud of listed companies is a common phenomenon in the global securities market. It will not only cause huge losses to investors, but also do great harm to the rational allocation of resources and the healthy development of the securities market. With the increasing prevalence of accounting fraud, the losses caused by it are becoming more and more serious. By contrast, the anti-fraud work appears to be seriously lagging behind. The investigation by KPMG (1998) found that more than 1/3 of the fraud incidents were discovered by accident. Only 4% of cases of fraud were detected by the CPA. Fraud is difficult to detect because it is intended to cover up and tamper with the true data and related data of financial reports. In recent years, some studies have verified the application prospects of various statistical and modeling techniques in the economic and industrial fields. The purpose of this paper is to try to construct a mixed model to identify accounting fraud on the basis of analyzing the methods and models of accounting fraud discrimination at home and abroad, and to test its application effect in the identification of accounting fraud. Evaluate whether it can be used as an auxiliary tool for certified public accountants and other auditors. The first chapter will introduce the purpose and basis of this paper, at the same time briefly review the current situation of domestic and foreign research in related fields, put forward the research ideas and methods of this paper, as well as the innovation of this paper. In the second chapter, three effective accounting fraud related technologies are selected for comparative study, their advantages and disadvantages are found out and a brief conclusion is put forward. The third chapter is the innovation research of accounting fraud screening technology. On the basis of the second chapter, this paper briefly introduces the theory and concept of the related technology in the innovation research. The application and feasibility of the screening technology proposed in this paper are proved theoretically. In chapter 4, the validity of the hybrid model is verified by selecting some samples and indexes, and using the statistical analysis software step by step, and the results are analyzed and summarized. The fifth chapter is the last part of this paper, which introduces the main work done in this paper, and also points out the shortcomings in the research process and the problems that can be further studied. Through theoretical discussion and software simulation, this paper proves the effectiveness of discriminating accounting fraud by using the relationship between financial statement items and signal indicators. The application ability of the hybrid model combined with fuzzy logic and neural network in accounting fraud discrimination is also verified.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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