基于Benford定律的财务数据可靠性评价指标构建与应用

The Construction and Application of Financial Data Reliability Evaluation Index Based on Benfords Law

如何评价财务数据的可靠性是会计界亟待完成的重要课题之一。在对常用Benford定律符合性检验统计量进行修正的基础上,构建出财务数据可靠性评价指标,即B指标,并以47家安徽省上市公司报表数据为研究对象,分别计算出每家公司的B指标值。研究结果表明,所构建的B指标在评价财务数据可靠性方面具有一定的效果,但在具体运用时应当注重对财务数据的预处理以及合理确定检测的位数。

How to evaluate the reliability of financial data is one of the most important subjects in the accounting field.After optimizing the common statistics that reflects the conformance of Benford's law,the paper constructs the financial data reliability evaluation index-B index,and calculates the B index of 47 listed companies in Anhui province.The research results show that the B index has certain effect in evaluating the reliability of financial data,but it should pay attention to the preprocessing to financial data and the rationality of financial data digits detection.