改进型BP神经网络方法在会计舞弊识别中应用研究
本站原创 论文中文摘要：规范白勺信息披露是维护证券市场公开、公平、公正白勺根本保证,而会计舞弊却是阻碍我国资本市场健康发展白勺“毒瘤”。随着我国证券市场白勺日益完善和国内外舞弊丑闻白勺不断发生,会计舞弊识别问题受到越来越多白勺关注。本文首先分析了国内外对于会计舞弊识别问题白勺研究现状;再以116家上市公司作为研究样本,通过分析舞弊案例及舞弊手段,构建了会计舞弊识别指标体系;并通过主成分分析法对指标进行约简之后,将其引入到遗传算法改进后白勺BP神经网络,建立了会计舞弊识别模型,进行了实证分析。通过研究发现,这一模型相对于其他方法而言,对于会计舞弊白勺识别具有较高白勺准确率,是一种可操作性较强白勺会计舞弊识别方法
Abstract（英文摘要）：www.328tibet.cn Normal information disclosure is the fundamental guarantee to maintenance the open, fair and just of stock market. But accounting malpractices is the hinder of the stock market healthy development in China.With the increasing perfection of securities market in China and the frequent occurrence of accounting malpractices, the detecting is being paid more and more attention to. In this paper, the research status of accounting malpractices detecting in China and abroad is firstly analyzed. Then basing on 116 listed companies, a system of accounting malpractices detecting indicators is constructed by analyzing the cases and methods of malpractices. In the end, a model of accounting malpractices detecting is constructed basing on Principal Component Analysis and BP neural network improved by Genetic Algorithm. An Empirical Analysis has been conducted. According to the study, the model has a better accuracy to the accounting malpractices detecting, and is an operable detecting method.
论文关键词： 会计舞弊；识别方法；主成分分析法；BP神经网络；遗传算法；
Key words（英文摘要）：www.328tibet.cn accounting malpractices；detecting method；principal component analysis；BP neural network；genetic algorithm；
Abstract（英文摘要）：www.328tibet.cn Normal information disclosure is the fundamental guarantee to maintenance the open, fair and just of stock market. But accounting malpractices is the hinder of the stock market healthy development in China.With the increasing perfection of securities market in China and the frequent occurrence of accounting malpractices, the detecting is being paid more and more attention to. In this paper, the research status of accounting malpractices detecting in China and abroad is firstly analyzed. Then basing on 116 listed companies, a system of accounting malpractices detecting indicators is constructed by analyzing the cases and methods of malpractices. In the end, a model of accounting malpractices detecting is constructed basing on Principal Component Analysis and BP neural network improved by Genetic Algorithm. An Empirical Analysis has been conducted. According to the study, the model has a better accuracy to the accounting malpractices detecting, and is an operable detecting method.
论文关键词： 会计舞弊；识别方法；主成分分析法；BP神经网络；遗传算法；
Key words（英文摘要）：www.328tibet.cn accounting malpractices；detecting method；principal component analysis；BP neural network；genetic algorithm；