The invention relates to the field of
data processing, in particular to a financial statement abnormal
data detection method. The method comprises the following steps: firstly, carrying out
standardization processing on collected financial statement data, calculating a Spearman
rank correlation coefficient, and generating an
incidence matrix; counting all Spearman
rank correlation coefficients in the
incidence matrix, and dynamically setting positive and
negative correlation thresholds; then, based on a Spearman
rank correlation coefficient and positive and
negative correlation thresholds, classifying the index relations; based on the standardized financial statement data and the index relationship, introducing a positive and negative and uncorrelated fluctuation
feature extraction algorithm, and extracting fluctuation features; on the basis of the Spearman rank
correlation coefficient and the fluctuation characteristics, an abnormal
score is calculated in a segmentation mode; and finally, comparing the abnormal
score with an abnormal threshold value, and judging whether the data is abnormal data or not. The technical problems that the influence of abnormal values on a
correlation analysis result is too large, the dependency relationship between financial indexes is neglected, and fluctuation
feature extraction is insufficient are solved.