Using Scoring Model To Make Falseaccounting In Pharmaceutical Companies Research On Feature Recognition Based On

Standard information disclosure is the basic guarantee to maintain an open,fair and just securities market.Accounting fraud hinders the healthy development of the capital market and affects the basic function of the stock market to optimize the allocation of resources.The confidence of most investors has been severely damped.Accounting fraud often occurs in the global securities market.The problem of accounting fraud has become the focus of the theoretical circle of various countries,especially accounting,auditing and practice.This has become an important problem to be solved.Research at home and abroad shows that it is feasible to identify accounting fraud.Although the fraudulent public company has made a thorough plan,it does not reflect that there are no loopholes in its financial statements.Compared with ordinary companies,the index of fraudulent companies will be unusual.There are many empirical studies abroad,but few in China.At the same time,China's current analysis is based on the samples of all industries to build a generally used discrimination model in accounting fraud.However,the industry model has not been built,and the financial characteristics of different industries have their own differences,and the industry model is more specific than the general model.Therefore,on the basis of previous studies,this paper takes the listed companies in the pharmaceutical industry as samples,and establishes an accounting fraud identification model in the pharmaceutical industry to help the reporting users identify the signs of fraud faster.Then further confirm the listed company.This paper combines experience and norms to identify accounting fraud in pharmaceutical listed companies.The empirical research mainly establishes the logistic regression model and tests it.According to the signs,characteristics and three factor theory of fraud,combined with the actual situation of China,the listed companies of pharmaceutical industry and non fraud listed companies of pharmaceutical industry are selected as samples.This research assumes that a model is established,which can identify the accounting fraud of Listed Companies in the pharmaceutical industry and test the predicted samples.The effect of the model is compared with that of the identification of accounting fraud of non drug listed companies.Finally,they are combined with the latest accounting fraud.For the listed companies in the industry,the recognition effect of the model will be tested again.The test results show that the model can better understand the role of Listed Companies in the pharmaceutical industry,so it is best to build industry models of different industries.It is better to model a specific industry than a generic model for all industries.