Application Expert System To Screen False Accounting Information

No matter in China or in Western developed countries, operating accounting information and making false "accounting number" can not produce any wealth, but only cheat banks with suffering bad loans and investors with sustaining losses of investing, finally, will disrupt the function of the Security Market and destroy the distribution of the Capital resources. However, the exiting of tremendous false accounting information have indicated that the market's requirements of the false were larger than the truth .So we can eliminate the non-symmetry information between the both sides of Security Market and lessen the hidden information only with higher requirement to the real financial information and more powerful skills in screening, assessment, feedback to financial information of listing company, improving the qualities of investors, attaching more importance to investment other than speculation, and the most important, the only technology method to reduce the expectation losses mostly is screening from diverse financial information.Actually, financial statement is lens that can reflect the business activities. From the surface of the statement, we can see comprehensive data and potential relations between each item, but it maybe contains some illegal activities. We should see that the blemishes of statement could make the lens dusky and distort the painting. The goal of my paper is to get rid of the blemishes and adjust the focal of the lens. In brief, accounting methods can be used to "pack" the company, which can make it seem better. Now, in my paper, I advance a new theory to expose these "packs", that is, basing with the principles and technology of Expert System to screen the false accounting information, to know how these accounting information were distorted and how to use the tools to correct the errors, at last to gain the real information of accounting quality of company. It has very important reality significance to protect the benefit of investors and creditors, to keep the financialcrises for manager, to supervise the qualities of listing company and control the risk of Security Market for government department.Based on the method of the Modern Management Science, Quantity Economics and Information Technology, and utilizing Fuzzy Mathematics, Artificial Intelligent Cybernetics and Model Technology, using the computer as tool, and observing and analyzing data from different levels, angles and periods, this system will reveal the hidden relations between data. The system is a mutual system to decision analysis integrating with models, analysis technology and artificial intelligent technology by scientific decision procedures and measures.