基于Benford定律的新三板企业会计信息失真分布研究

发布时间：2018-03-21 01:11

本文选题：Benford定律　切入点：会计信息失真度　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计信息的真实性是上市公司披露财务数据的质量要求之一,是维护正常市场秩序,保障健康投资环境的基础要求。随着我国新三板市场挂牌企业数量不断增多,对于以证监会为首的我国证券行业监管层而言,面临着监管成本不断加大,监管难度逐渐增高的现实困境。出于各种原因,企业管理层可能由于自身利益的考量修改披露的会计信息,粉饰财务报表,从而影响披露会计信息的真实性。虽然注册会计师审计一定程度上保证了上市公司披露财务信息的真实性,但在实务中,企业上市准备期间专门支付费用用作会计信息“处理”的现象依然客观存在。站在新三板市场监管者的角度,面对庞大的企业样本,如何衡量其公布的财务信息的真实性、可靠性无疑具有重要实务意义。为了减少以证监会为首的市场监管层的监管难度,实现以会计失真风险为导向的会计信息监管,本文意图基于Benford定律建立新的会计失真度评价指标。一般而言,会计信息数据首位数字满足Benford定律,但仍有三方面的要求,一是进行分布统计的信息数量级要保证足够大,二是数据的分布范围不能被人为限定,第三方面是数据不能被人为可以修改。为了对于新三板市场整体会计失真分布进行整体评价,本文利用数据满足Benford定律分布的三方面的要求,探究了数据样本量以及会计信息相关性所造成的数字范围限定对于Benford定律分布的影响,分别从会计信息中选用排序指标与拟合指标。通过与排序指标不相关的拟合指标对于新三板所有上市企业的合适样本进行Benford定律样本分层拟合研究,同时根据排序指标对分层结果进行排序,以说明排序指标对于Benford定律拟合偏离度的影响,进一步说明新三板市场以排序指标排序情况下的会计失真度分布情况。在研究的过程中,本文分别探究了样本量、财务指标相关性等因素对于利用Benford定律衡量我国新三板企业财务信息会计失真度的适用性影响。在研究中通过选取排序指标,并据此对于新三板上市企业进行排序后,再选用样本企业与排序所用的指标不同的拟合指标进行Benford定律分布的拟合,从而排除信息数量级以及数据范围限制对于拟合结果的影响。最终基于对样本整体分层后拟合结果指标的变化情况,对新三板市场企业会计失真度分布情况进行整体描述,揭示了新三板企业会计信息失真度近似“M”型的整体走势,并发现了在以净利润为排序指标的情况下,会计失真度会在净利润接近大的整数时出现上升的“整数门槛”现象。
[Abstract]:The authenticity of accounting information is one of the quality requirements for the disclosure of financial data by listed companies, as well as the basic requirement for maintaining normal market order and ensuring a healthy investment environment. For China's securities industry regulators headed by the Securities Regulatory Commission, they are facing a realistic dilemma of increasing regulatory costs and increasing difficulties in supervision. For various reasons, The management of the enterprise may modify the disclosed accounting information and whitewash the financial statements because of their own interests. This will affect the authenticity of disclosure of accounting information. Although CPA audit to some extent ensures the authenticity of disclosure of financial information by listed companies, but in practice, The phenomenon that enterprises pay fees as "processing" of accounting information during the period of preparation for listing still exists objectively. From the perspective of the new third board market regulator, facing the huge sample of enterprises, how to measure the authenticity of the financial information published by them, There is no doubt that reliability is of great practical significance. In order to reduce the difficulty of supervision in the market supervision layer headed by the CSRC, and to realize the accounting information supervision based on the risk of accounting distortion, This paper intends to establish a new accounting distortion evaluation index based on Benford's law. Generally speaking, the first number of accounting information data meets Benford's law, but there are still three requirements. Second, the distribution range of the data cannot be artificially limited, and the third aspect is that the data cannot be artificially modified. In order to evaluate the overall accounting distortion distribution in the new third Board market as a whole, In this paper, we use the data to meet the three requirements of the distribution of Benford's law, and probe into the effect of the digital range limitation caused by the data sample size and the correlation of accounting information on the distribution of Benford's law. The sorting index and fitting index are selected from the accounting information respectively. Through the fitting index which is not related to the ranking index, the suitable samples of all the listed enterprises on the new third board are studied by Benford law sample stratification fitting. At the same time, the hierarchical results are sorted according to the sorting index to illustrate the influence of the sort index on the deviation degree of Benford's law fitting. This paper further explains the distribution of accounting distortion in the new third board market in the order of ranking indicators. In the course of the research, this paper probes into the sample size, The correlation of financial indexes and other factors have influence on the applicability of the Benford law to measure the financial information accounting distortion of the new three boards in China. In the study, the ranking index is selected, and the listed enterprises of the new three boards are sorted accordingly. Then choose the fitting index which is different between the sample enterprise and the sorting index to fit the distribution of Benford's law. Finally, based on the variation of the fitting result index after the sample is stratified, the distribution of accounting distortion in the new third board market is described as a whole, and the influence of the order of information and the limitation of the data range on the fitting result is eliminated. This paper reveals the whole trend of accounting information distortion of new three board enterprises, which is similar to "M" type, and finds out that when the net profit is taken as the ranking index, the accounting distortion will appear the phenomenon of "integer threshold" rising when the net profit is close to the large integer.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F275

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