大连理工大学学报（社会科学版）
大連理工大學學報（社會科學版）
대련리공대학학보（사회과학판）
JOURNAL OF DALIAN UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCES)
2014年
1期
92-97
,共6页
财务舞弊%三角理论%支持向量机%Logistic回归
財務舞弊%三角理論%支持嚮量機%Logistic迴歸
재무무폐%삼각이론%지지향량궤%Logistic회귀
financial frauds%triangle theory%support vector machine%logistic regression
文章基于舞弊三角理论，对舞弊风险因素进行T检验，选取显著特征运用支持向量机算法和Logistic回归分析方法构建了舞弊识别模型，并进行比较。研究结果表明，财务稳定性越差、监督部门的监督积极性越低、曾经获得非标准审计意见次数越多，公司发生财务舞弊可能性越高。应制定合理的报酬激励机制，降低报酬契约冲突带来的舞弊压力；建立健全内部控制和风险管理评价，减少舞弊的机会；加强内外监督机制，杜绝舞弊的借口。
文章基于舞弊三角理論，對舞弊風險因素進行T檢驗，選取顯著特徵運用支持嚮量機算法和Logistic迴歸分析方法構建瞭舞弊識彆模型，併進行比較。研究結果錶明，財務穩定性越差、鑑督部門的鑑督積極性越低、曾經穫得非標準審計意見次數越多，公司髮生財務舞弊可能性越高。應製定閤理的報酬激勵機製，降低報酬契約遲突帶來的舞弊壓力；建立健全內部控製和風險管理評價，減少舞弊的機會；加彊內外鑑督機製，杜絕舞弊的藉口。
문장기우무폐삼각이론，대무폐풍험인소진행T검험，선취현저특정운용지지향량궤산법화Logistic회귀분석방법구건료무폐식별모형，병진행비교。연구결과표명，재무은정성월차、감독부문적감독적겁성월저、증경획득비표준심계의견차수월다，공사발생재무무폐가능성월고。응제정합리적보수격려궤제，강저보수계약충돌대래적무폐압력；건립건전내부공제화풍험관리평개，감소무폐적궤회；가강내외감독궤제，두절무폐적차구。
This paper analyzed fraud risk factors with T-test based on triangle theory of frauds and selected re-markable factors to model the identification of frauds by support vector machine and logistic regression .The re-sults showed that frauds’ increased with the number of the non-standard audit opinions ,but decreased with the financial stability and the positivity of the supervision .In order to prevent and find frauds ,some measures should be taken as follow s .Firstly ,the pressure caused by the conflict of compensation contracts can be re-duced by making reasonable incentive mechanism .Secondly ,the opportunities of frauds can be reduced by im-proving internal controls and evaluation system of risk management .Finally ,the internal and external supervi-sion mechanism can be strengthened to eliminate the excuses of frauds .
