Research On Fuzzy Identification Of Accounting Fraud

Accounting fraud of listed companies is a global problem, from Enron, WorldCom to ShenZhen Yuan Ye, Guangxia, domestic and foreign accounting fraud cases emerge endlessly, which shakes investor confidence greatly. Accounting fraud is a serious impediment to the efficient allocation of resources of the capital market, therefore, the study of accounting fraud has important theoretical significance and practical significance. This paper applies fuzzy recognition method to establish the accounting fraud identification model, in order to help the accounting information users quickly identify the company which has a suspicion of fraud, and do further investigation confirmed.The paper adopts normative and empirical methods to study accounting fraud of listed companies, the theory part firstly defines the connotation of accounting fraud, and briefly analyses differences among accounting fraud and earnings management, accounting information distortion, accounting error. Then it introduces the existing corrupt motive theory, and uses economics theory such as the contract theory, principal-agent theory, bounded rationality theory and property right theory to analyze the motivation of accounting fraud. Through the induction and collation about common methods of fraud, we sum up the information characteristics of accounting fraud, providing a reference for the introduction of fuzzy identification method and the choice of index system. The empirical part firstly introduces the development of fuzzy mathematics and the application of fuzzy identification method in the field of economic management, then introduces the fuzzy identification method steps. Through the analysis of accounting fraud, we point out that the accounting information fraud is fuzzy, and then analyzes the reliability and necessity of fuzzy identification method. Companies in different industries due to the different of industry background and main business can presents different financial characteristics and corporate governance features, so we study accounting fraud behavior by industry, this article mainly researches manufacturing listed company. Through the training sample, we establish the fuzzy identification model. Based on the test samples for testing, the model can achieve good recognition effect. Finally, according to the management of accounting fraud, we put forward some policy suggestions.