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作者提出一种基于灰色关联度的会计舞弊可能性的排序方法,用于监管部门对新生代互联网金融机构进行会计舞弊可能性的排序,并据此减少需要进一步核实的机构数量,从而提高监管资源的使用效率。
The author proposes a ranking method based on the gray relational probability of accounting fraud, which can be used by regulators to sort out the possibility of accounting fraudulence for the new generation of Internet financial institutions, and accordingly reduce the number of institutions that need to be further verified to improve the regulatory resources The use of efficiency.