Based On EXtensible Business Reporting Language XBRL Financial Fraud Fuzzy Identification

Since the start of China’s stock market, the frequent cases of financial fraud, have largelyaffected the enthusiasm and investment confidence of investors,and to a certain extent have seriously affected the normal development of the capital market. Recently, the stock market remains in the doldrums, and the SFC is to constantly improve the threshold of the listed companies financing, coupled with a lot of the SME board just created.Leading to fraud of listed companies are emerging. How to find a simple and practical way to identify a listed company’s financial fraud has become a concern of most investors, the Securities Regulatory agencies and accounting firms and other stakeholders hot.In this paper, there is a normative study of the financial indicators of listed companies financial, and finally summarize some of the research hotspots indicators, from which choose a few of the obvious characteristics of indicators as the object of this paper, establishing a financial fraud decision-making model, suiting to China’s financial report, in order to determine the existence of a listed company fraud wording.Study abroad has experienced for a long time, so the listed companies’delisting mechanism is perfect, and research is more depth.The focus of its research is mainly focused on the study of financial fraud early warning model, and achieved a lot. Our research started relativelThis paper analyzing in Western research and methods, and Combining the actual situation of China’s listed companies, attempt to create a listed company’s financial fraud recognition model based on fuzzy decision. The object of the study is confirmed for the financial fraud of listed companies as well as some non-fraud of listed companies, and Practicality and reliability of this method is proved by empirical research.I first analyze the motives of the listed companies in China’s financial fraud by analyzing the existence of fraud listed companies often the abnormal financial indicators and the poor financial condition of companies. And to find the financial indicators of the financial fraud that caused the exception.The object of this study is mainly from XBRL which have been exposed to the presence of financial fraud and not fraud normal listed companies to conduct research, and financial indicators will be selected on the analysis of these listed companies.Finally, endowing these indicators with fuzzy weight, final fuzzy decision model is to identify the listed company’s financial fraud.This study finds that non-of fraud listed companies and financial fraud of listed companies exists significant financial indicators differences. Establishing the identification model can effectively determine whether the listed companies of fraud, but this model alone, to determine whether fraud exists can not be completely reliable, because there are some other factors interfere, so this model can only be as a judge of the whether fraud exists, and you can only play the role of an alert. In order to get real results, it need to be combined with a wide range of information, and to gather more information.