应用数据挖掘技术识别财务报表舞弊的方法研究

如何识别财务报表舞弊成为国内外学者普遍关注的问题。基于传统识别技术的诸多固有缺陷,近年来数据挖掘技术应用到识别财务报表舞弊领域成为发展趋势。数据挖掘技术包括统计方法、人工神经网络和其他数据挖掘技术。文章不仅对各种识别模型和技术进行了归纳,而且比较分析了各种模型和方法的优缺点、判别正确率以及适用条件,为下一步实施实证研究提供支持。

Review on the Data Mining Models and Methods to Identify the Fraudulent Financial Statements

Identifying fraudulent financial statements becomes a common problem concerned by scholars from both domestic and abroad.As a preferable means to overcome the intrinsic weakness brought by the traditional approaches,the recent application of Data Mining is regarded as development trend in this area.Models and Methods to identify the Fraudulent Financial Statements include： Methods of Statistic Analysis,Neural Network Models and other Data Mining Methods.The article not only concludes all kinds of methods and models,but also compares and analyzes the advantages and disadvantages,rates of correct identification and conditions of application of each technology,supporting for the empirical research to be conducted.