摘要
This paper based on Benford＇s Law （Benford Law）, the Shanghai stock exchange 15 listed bank balance sheets for the past 5 years data for the study sample, results show that the model in the inspection report can quantify the quality in the process of accounting information quality comparison and has the outstanding advantages of simple, clear, this paper focuses on the Benford＇s law of balance sheet quality inspection method based on in our country and how to test the quality of balance sheets in the introduction and promotion.
