本文選題：監(jiān)管　切入點(diǎn)：會(huì)計(jì)舞弊　出處：《上海金融》2014年07期

【摘要】：鑒于未上市機(jī)構(gòu)的"貧信息、小樣本"特征,本文提出基于"紅旗標(biāo)志"的灰色關(guān)聯(lián)度排序,為監(jiān)管部門(mén)篩選會(huì)計(jì)舞弊可能性相對(duì)較大的未上市機(jī)構(gòu)提供工具。
[Abstract]:In view of the "poor information, small sample" characteristics of unlisted institutions, this paper puts forward a sort of grey correlation degree based on "red flag", which provides a tool for the regulatory authorities to screen unlisted institutions with relatively greater possibility of accounting fraud.
【作者單位】： 中國(guó)人民銀行上�？偛�;
【分類(lèi)號(hào)】：F832.51;F275
，

本文編號(hào)：1693798