The Study Of Identification Of Financial Report Fraud For Listed Companies

The investors and the creditors have been worried about the financial reports fraud problem since the last century. The problem also exists in the capital market nowadays. Recently 24 Chinese concept stocks which are listed in USA have been fallen into financial fraud crisis. They have been suspended and delisted. The financial reports fraud problem has been considered again. So the study of the financial reports fraud problem has the significant theoretical and practical meaning.The thesis introduces the basic theory of the financial reports fraud problem firstly, including the concept of the financial reports fraud problem, the types, the characteristics and the classic theory of the financial reports fraud. The article reviews and analyzes the corresponding literatures home and abroad and selects the financial indexes which have been proved to have good effects with the help of the open disclosed CSMAR database. The article reduces the financial index variable with the mixed method of fuzzy rough set and constructs the comprehensive evaluation. The article constructs the financial reports fraud identification model based on the method of fuzzy rough set which combines the fuzzy set and the rough set ingeniously. The model overcomes the abuses from the rough set identification of the financial reports fraud problem. It converts the continuous property value into the discrete property value. The method which can be used simply is new and it has certain investigative and applied values.