The Preliminary Exploration on Identifying the Financial Reporting Fraud by the Radial Basis Function Neural Network

The financial statement fraud is an internationally social and economic phenomenon, and it has given enormous destroy to the capital market, the economic development and the social stabilization. It is influenced by some factor such as the external environment, the character of company´s framework, the ad ministrant´s capability, the character of ownership, the financial character and so on. To discriminate whether the list company is fraud or not based on the above factor is an issue of single inputting and extensive outputting between which is a complicated non-linear relation. To solve this issue, the Radial Basis Function neural network is better than others method.