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我国资本市场尚处于初步发展阶段,但近年来发生的财务舞弊案件不仅对资本市场的可信度产生了严重影响,还打击了利益相关者的投资信心,不利于资本市场的可持续发展,因而受到了社会各界的高度关注。本文从财务舞弊公司舞弊年度财务报告中的相关信息入手,建立Logistic识别模型。研究发现,现金流量比率、股权集中度、资本积累率、营业收入增长率这四个指标对财务舞弊产生重要影响。
China’s capital market is still at an initial stage of development. However, the financial fraud cases that have taken place in recent years have not only seriously affected the credibility of the capital market, but also hit the investor confidence in the stakeholders and detrimental to the sustainable development of the capital market. Therefore, Has been highly concerned by all sectors of society. This article starts with the relevant information in the Financial Fraud Corporations Annual Financial Report, and establishes the Logistic Identification Model. The study found that cash flow ratio, ownership concentration, the rate of capital accumulation, operating income growth rate of these four indicators have an important impact on financial fraud.