The Research Of Manufacturing Industry Of The Listed Company's Accounting Fraud Identify System In China

With rapidly development of Chinese economy, the securities market also has achieved marked results. As an important part of the securities market, accounting information listed companies disclosed has become an more and more important reference of information to make decisions for personal and institutional investors. However, the events of accounting frauds in financial reports occurr frequently in Chinese securities market. It not only harmes benefits of investors making use of the reports, but also makes them lack of confidence in the securities market to large extent, destroys the healthy development of our securities market. Especially, in recent years, the development of the computer field enable the frauds in financial reports to become more complicated and more invisible. It increases the difficulties in identifying accounting frauds without doubt. Under such circumstances, this paper attempts to study accounting fraud recognition system of our manufacturing listed companies taking advangtage of method of combining computer advanced language with database.Based on the previous studies, this paper firstly elaborated the basic theory of manufacturing industry and the current situation of manufacturing industry fraud as well as basic theory of fraud identification. Then chose two hundred and forty fraud and non-fraud samples about manufacturing listed companies, carried on significant test and established the fraud recognition model, and preliminary identified the fraud based on the model. Then according to the results of the initial recognition, discussed thoroughly identification referring to index average of manufacturing industry, taking advangtage of essential subject and relations between them, being in view of the thoroughly identification of production costs and making use of ERP system and so on. Finally, developed accounting fraud recognition system based on system analysis and design taking advangtage of Delphi and Access2003 database. The core of this paper lies in presenting a way of firstly preliminary identifying with manufacturing listed companies, then thoroughly identifying in view of characteristics of manufacturing industry. And it is accounting fraud recognition system that makes financial fraud recognition of listed companies practical and operational. From the practical perspective, it achieves the expectant effect.