人工智能技术在虚假会计信息发现机制中的应用  

Application of artificial intelligence to detecting fraud accounting

作　　者：徐英杰[1] 顾琳琳[2] 邓金鹏[3] 

机构地区：[1]沈阳工业大学管理学院,沈阳110023 [2]沈阳工业大学教务处,沈阳110023 [3]沈阳工业大学网络管理中心,沈阳110023

出　　处：《沈阳工业大学学报》2005年第2期223-225,共3页Journal of Shenyang University of Technology

摘　　要：将计算机人工智能理念与虚假会计信息发现机制相结合,提出识别虚假会计信息智能化的设想,即引入智能决策支持系统的构想.并针对现阶段上市公司频频造假所导致的会计信息质量低下的问题,说明建立以人工智能技术为基础的虚假会计信息发现机制的必要性与可行性.同时,研究智能决策支持系统的结构模型,以此构建识别虚假会计信息的智能财务决策系统,并初步建立了该系统的模块体系.Based on the integration of artificial intelligence ideas and detection of false accounting (information),we provide the conception which is to identify the false accounting information,that is,in virtue of (intellectualized) support system. It is very essential and feasible to establish such a system to find (fraud accounting) information in the condition of poor information quality caused by listed company.At the same time,we design intelligent decision support systems to find out false accounting information after (researching) its structure model,and then,elementarily build structure model of this support system.

关 键 词：人工智能 虚假会计信息 智能决策支持系统 利润操纵 识别 

分 类 号：F231.6[经济管理—会计学]