The Identification of the Financial Reporting Fraud of Listed Companies Based on SPSS

Pengpeng Chen · Value Engineering · 2013

With the development of economic globalization,most companies want to raise more money in order to strive for better development through the way of listing.However,these listed companies are regardless of the constraint of the laws and regulations,they use a variety of financial fraud means to obtain illegitimate interests.At present,the listed company's financial fraud has become the focus of global issues,and its harm is self-evident.So identifying and managing the listed company's financial frauds has great significance.Based on the collected data and using SPSS software,the article analyzes how to identify the listed company's financial fraud.Finally,it puts forward some countermeasures and suggestions on the issue of dealing with the financial reporting fraud of listed companies in our country,in order to provide reference for the identification and governance of listed company's financial fraud.

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