会计信息欺诈经验分析及识别模型  

Model of Analysis and Recognition of Accounting Frauds

作　　者：陈亮[1] 王炫[1] 

机构地区：[1]国泰君安证券研究所

出　　处：《证券市场导报》2003年第8期52-56,共5页Securities Market Herald

摘　　要：引言 自1991年以来,中国证券市场有41家上市公司因财务信息虚假陈诉遭受证监会行政处罚,但这应只是会计欺诈的冰山一角,而有更多的上市公司处于被证监会立案调查阶段而尚未完全浮出水面.With numerous ways used in creating fraudulent financial statement, how to detect financial fraud has becoming an increasing concern. Based on the studies on 41 domestic listed companies that committed accounting frauds, this article introduced in the qualitative manner the major methods to distinguish accounting fraud and established the earnings-manipulation recognition model by using the single-element analysis model in the quantitative manner, providing a variety of measures for frauds detection.

关 键 词：证券市场 中国 上市公司 虚假陈诉 会计欺诈 会计信息失真 财务指标 风险识别模型 勾稽关系 会计报表 

分 类 号：F279.246[经济管理—企业管理] F275[经济管理—国民经济]