An abnormal detection method of enterprise financial accounting data based on Bayesian network

To improve the effectiveness of anomaly detection in enterprise financial accounting data and reduce the error probability of anomaly detection, this paper proposes a Bayesian network-based anomaly detection method for enterprise financial accounting data to ensure the accuracy and reliability of financial reports. By introducing the nearest neighbour rule and KNN algorithm to calculate the distance between different data attributes, the XGBoot algorithm is used to obtain the optimal balance point and achieve the classification of enterprise financial accounting data. According to the topological structure, the prior knowledge and accounting data characteristics are fitted, the accounting data characteristics are extracted, the interference items of abnormal features are removed by Markov blanket elimination method, the conditional probability of Bayesian network is calculated, and the data anomaly detection is realised to realise the final research. The test results indicate that the false positive rate of abnormal data detected by this method is low, and the recall rate is high, which has certain feasibility.

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Publication Details

Journal
International Journal of Reasoning-based Intelligent Systems
Published
2025-12-19
DOI
https://doi.org/10.1504/ijris.2026.150611
Primary Topic
Financial Distress and Bankruptcy Prediction
Type
article
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article

An abnormal detection method of enterprise financial accounting data based on Bayesian network

Baoyuan Liu
International Journal of Reasoning-based Intelligent Systems
Financial Distress and Bankruptcy Prediction
article

An abnormal detection method of enterprise financial accounting data based on Bayesian network

Baoyuan Liu
article en

Abstract

To improve the effectiveness of anomaly detection in enterprise financial accounting data and reduce the error probability of anomaly detection, this paper proposes a Bayesian network-based anomaly detection method for enterprise financial accounting data to ensure the accuracy and reliability of financial reports. By introducing the nearest neighbour rule and KNN algorithm to calculate the distance between different data attributes, the XGBoot algorithm is used to obtain the optimal balance point and achieve the classification of enterprise financial accounting data. According to the topological structure, the prior knowledge and accounting data characteristics are fitted, the accounting data characteristics are extracted, the interference items of abnormal features are removed by Markov blanket elimination method, the conditional probability of Bayesian network is calculated, and the data anomaly detection is realised to realise the final research. The test results indicate that the false positive rate of abnormal data detected by this method is low, and the recall rate is high, which has certain feasibility.

International Journal of Reasoning-based Intelligent SystemsVol. 18(1)
Shijiazhuang University (CN), Hebei GEO University (CN)
Openalex Percentile: Top 44%
Financial Distress and Bankruptcy Prediction
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