The Research Of Identification About Listed Companies' Financial Statements Fraud

With the gradual development of Chinese stock market, accounting information disclosed by public companies has become an important source of information to investors when they are making their decisions, but because the financial statements frauds break out frequently in Chinese stock market. It not only impairs the benefits of a large number of stakeholders and depresses many stakeholders in stock market to great extent, but also interrupts the healthy development of stock market. Especially with new accounting standards promulgating and implementation, that the listed companies will have some new changes, plus the developments in the field of computers makes the financial statements frauds more complex, and concealment gets better, caused how to accurately judge whether management authority carried on financial statements fraud, how to effectively spot financial statements fraud to currently become urgent problem to solve.The research of this dissertation is divided into five parts mainly. The first part summarizes the backdrop, structure of the research and innovation. Then proposes the whole research mentality of this article by analyzing the fraud and anti-fraud theoretics and retrospect to fraudulent financial characteristic and spot model theoretics accomplishments. Secondly, we have summarized fraud means from accounting and non-accounting perspective, and have summarized the fraud characteristic from management part, relation part, industry part, organization part, financial results & operation part, by researching the fraud listed companies in our country. It is a way according to the listed companies cases occurred in China. On the base of the discussion aboved, the third part analysis the implementation of the new accounting standards on financial statement means of fraud, and summarizes the experience identification points of risk subjects under the new system of financial statements. In the fourth part, we theoretically prove the need and feasibility that the use of data mining techniques to identify financial statements fraud. In order to test the validity of this technique brought forward in the paper, some samples and indexes selected are processed with statistical software. The third part and the fourth part have discussed the fraud identification techniques, these two gain complementary benefit and bring out the best of each other. The last part of this paper, it summarizes the conclusion of the study in this paper, and points out the deficiency in the process of the research.