监管部门对未上市机构会计舞弊的批筛查方法探析——基于“红旗标志”、豪斯多夫距离以及模糊理想解逼近法的贴近度排序  

Mass Screening of Unlisted Institutions' Accounting Fraud by Regulators——Closeness Degree Ordering Based on Red flags,Hausdorff Distance and Fussy TOPSIS

作　　者：方辰[1] 

机构地区：[1]中国人民银行上海总部,上海200120

出　　处：《吉林金融研究》2014年第7期10-15,共6页Journal of Jilin Financial Research

摘　　要：鉴于未上市的金融机构和涉及金融业务的非金融机构(本文统称未上市机构),与已经上市的同类机构在维护、稳定金融秩序上具有同等的重要性,因此对未上市机构会计舞弊的可能性同样必须进行密切关注,考虑到监管部门具备对多个未上市机构同时进行筛查的有利条件,本文提出一种基于"红旗标志"、豪斯多夫距离(Hausdauff距离)以及模糊理想解逼近法(模糊TOPSIS法)的贴近度排序方法,对未上市机构会计舞弊的可能性进行批筛查,以便对舞弊可能性较大的监管对象实施再审计。算例结果表明,该方法具有较强的分辨能力。Since the unlisted financial institutions and non-financial institutions which participate in financial services have the equal importance with listed peers on stabilizing the financial order, unlisted institutions＇ accounting fraud possibility must be firmly watched as well. Considering the regulators have the capability to mass screen multi unlisted institution simultaneously, the article presents a closeness degree ordering method based on Red flags, Hausdorff Distance and Fussy TOPSIS. With this method, regulators can mass screen the accounting fraud possibility of unlisted institutions, in order to re-audit those have bigger possibility of accounting fraud. Case studies shows, the method has strong discernibility.

关 键 词：监管 未上市机构 会计舞弊 “红旗标志” Hausdauff距离 模糊TOPSIS法 

分 类 号：F832.1[经济管理—金融学] F275