ESTABLISHING THE MODEL ON THE FINANCIAL STATEMENTS FRAUD EARLY-WARNING

摘要：

What the article study is the early-warning signals of financial statements fraud. It carries on classing the early-warning signals of financial statements fraud, and then puts forward the standpoint. The classification of the early-warning signals will make the objects of research have the dissimilarity and the same question will also be in the direction of the research. The article will enumerate some examples. On the base of the analysis, this article has built up a grade point system model. This grade point system is divided into the management signals; the accounting statement signals and the information publishes signal. Quantitative method is taken into the gradepointsystemto make it more rationalization.

关键词： fraud the financial fraud the finance report early-warning the financial statements fraud.

作者: Tian Xiaolei Li Yongchen

作者单位: Department of Economic Management, North China Electric Power University, Hebei, China

会议类型: 国际会议

会议名称: 2007年技术创新、风险管理暨供应链管理国际研讨会

会议地点: 北京

会议语种:英文

在线出版日期: 2007-11-01（万方平台首次上网日期，不代表论文的发表时间）