【摘要】 将计算机人工智能理念与虚假会计信息发现机制相结合,提出识别虚假会计信息智能化的设想,即引入智能决策支持系统的构想.并针对现阶段上市公司频频造假所导致的会计信息质量低下的问题,说明建立以人工智能技术为基础的虚假会计信息发现机制的必要性与可行性.同时,研究智能决策支持系统的结构模型,以此构建识别虚假会计信息的智能财务决策系统,并初步建立了该系统的模块体系.更多还原

【Abstract】 Based on the integration of artificial intelligence ideas and detection of false accounting (information),we provide the conception which is to identify the false accounting information,that is,in virtue of (intellectualized) support system. It is very essential and feasible to establish such a system to find (fraud accounting) information in the condition of poor information quality caused by listed company.At the same time,we design intelligent decision support systems to find out false accounting information after (researching) its structure model,and then,elementarily build structure model of this support system.更多还原