上市公司会计欺诈预警模型的应用研究

国内外对会计欺诈研究的文献非常多,但较少从企业外部利益相关者尤其是中小投资者的角度出发研究预警模型的构建。本文以受到证监会处罚的上市公司相关财务指标,运用逻辑回归方法,尝试性的构建起会计欺诈预警模型,以期为实践提供一定的借鉴。

Application Research of Listed Companies' Accounting Fraud Warning Model

Foreign and domestic scholars' research on accounting fraud are very abundant, but they didn't construct the accounting fraudulent warning model based on the benefit of outer stakeholders. Using the relevant financial and corporate governance indexes of listed companies which were punished by China Securities Regulatory Commission,this paper attempts to construct the accounting fraud warning model by the logistic regression method which aimed to offer reference for practice.