Financial fraudulence identification: Based on the data mining technology

In this paper,we firstly use orthogonal factor model to deal with relative variables and obtain independent factor characteristics,subsequently use the Naive Bayes method to build NBFA model (Naive Bayesian based on Factor Analysis). Based on this model we build the framework of the listed companies' financial fraud identification. In experimental analysis section we identify the model 65 companies promulgated by the SEC fraud and 65 control group of non-fraud companies financial fraud,and the correct recognition rate achieves 90.77%, so we can see that the NBFA model can recognise the listed companies' financial fraud effectively.