Study on identification model of management fraud of China's listing Corporation based on factor analysis method and BP neural network

摘要

In this paper, in order to analyze the management fraud of Chinese listing Corporation and the establishment of identification model of management fraud, we selected the 49 of management fraud of Chinese listing Corporation as analysis group and 49 normal listing Corporation as control group, and use factor analysis method to reduce the first 11of financial indicators to obtain 5 of comprehensive index. And we use BP neural network to training and modeling, at last establish an identification model of management fraud. Through test the BP identification model, the BP model can be considered as an effective model. Compared with only using the neural network, This combination model not only greatly reduces the data size but also can improve the correct rate of the recognition.