The invention discloses an accounting
risk identification and auxiliary decision-making method and
system, and relates to the technical field of accounting
information processing, and the method comprises the steps: carrying out the cleaning and
standardization of an accounting related data flow, and generating an accounting event flow; pre-screening the accounting event flow in real time, and determining the accounting event to be verified and a pre-
screening result; evidence is called according to an association rule to form a structured evidence packet, cross-
modal consistency
verification is executed, and contradictory evidence features are extracted; updating the entity
relation graph based on the accounting event flow and the contradictory evidence feature increment, constructing a local sub-graph, and reasoning to obtain a graph risk
score and a risk association path; and fusing the multi-source results to determine a
risk type and a
risk level, and outputting an auxiliary decision result. According to the method, the real-time performance and the accuracy are both considered, the hidden association and network type fraud recognition capability is improved,
false alarm and missing alarm are remarkably reduced, manual retrieval and comparison are reduced, the time
delay of evidence calling and rechecking is shortened, and the conclusion
interpretability and the audit
traceability are enhanced through evidence positioning and association paths.