财务分析模式创新研究--会计信息质量鉴别模型的构建

The work of the item was carried out according pre-arranged plan. Firstly, a program of financial data analysis was be finished.Next we selected 2 groups of list companies who had strong motive to make earning management from all listed company, including the "tiny.benefit" companies and " transfer profit from lost" companies. At the.same time the compare sample was be select by random sampling. The third,.making data mining to recover the connection rule among different.financial data. The fourth, applying the theory of accounting and.management, as well as economic to research connection rule and reason.that existing deeply. Finally, synthesize the analysis result of above,evaluating the quality of accounting information and the profit on different type listed company..

以5 年期间存在会计信息质量问题的上市公司财务报告为研究对象，分析其产生会计信息质量问题的利益动机和表现形式。对反映会计信息失真的指标数值进行预处理和数据挖掘，确定各个重要会计指标之间的潜在关系，自动发现异常信息。并对特征指标进行归纳、分析和筛选，从而形成评价上市公司会计信息质量的指标和模型。研究有利于提高会计信息的效用。