Discrimination Of Financial Statement Information Distortion And Supervision

The information in the financial statements is not true of harm is very great, this article from the financial statements information user’s perspective, to find ways to identify the distortion of information in the financial statements, the corresponding, provide true information for users of financial statements information, valuable financial data analysis.In the listing Corporation’s stock type, ST stock is a special class of processing, this class is the listing of listing Corporation financial information distortion more, so this paper takes Shanghai exchange all ST stock as an example study, put forward three problems, first, how to identify financial information distortion, secondly, to invest in ST shares investors how to choose the investment value of the high stock, and finally for the information users how to avoid these listing Corporation information distortion in the financial statements.To solve the first problem, R cluster analysis in this paper, samples were standardized, using Matlab software modeling, 15 variables of the original data, financial management from the six aspects of profitability, solvency, operation ability, creative ability, starting with cash fee ratio of rationality and growth ability, screening the use of Q type clustering variables, the final conclusion: financial index(or variable) accounts receivable turnover, management fees and the cost of sales ratio and the main business income of the net growth rate in screening of financial statements information distortion effect better. For question two, through the screening effect of six variables selection, calculation of the original data using fuzzy comprehensive evaluation model, draw the selected six variables combined with weight, calculate the comprehensive score of fuzzy matrix, the sort of the sample data, the highest score of the sample data with the most investment value analysis. For question three, this paper finds out some reasons of information distortion and put forward risk averse prevention suggestions.