| Summary: | 碩士 === 臺中健康暨管理學院 === 經營管理研究所 === 93 === The company law built is based on criterion, and the registration is checked by paper formula. As long as the apply paper accords to company law and to the related government provision, the responsible machinery organ should accept the registration. And, it may result in criminal to use the unaware individual or create fake ID to apply fictitious company. Then, with the fictitious company, they ask banks for the loan, or raise stock to cheat money. The objective for the research paper is to understand nowadays related company laws, and discuss the reasons fictitious company establish and find out the problems created by fictitious company. With the company application, register paper alteration, whether the company commenced its business...... and so on, I hope to offer effective variables to reconnoiter fictitious company. Further, to build early warning system to suffice the poverty of paper check, I hope to decrease fictitious company flow and help the financial organ to prevent cheat loan.
The so-called fictitious company here indicates a company established, and does not accord to company law and registration. Or its purpose is mean, and try to play deceit. The population tries to collect companies up to year of 2004 which instituted under Taiwan province, and their capital do not reach 100 millions but have been agreed and registered a limited company & company limited by shares for research data, it takes company law、registration & recognition of company and regulation governing the foregoing process capital of company applying registration for caution sign structure, and select five variables, apply into Back-propagation Network (BPN) Learning early warning system, and compare the influence of all variables on fictitious company by sensitivity analysis.
The experimental result has been found the best on four kinds of network structure is the network IV(Norm-Cum-Delta-Rule, Sigmoid): correct predict rate of the samples is up to 82.16%, and RMSE(Root Mean Square Error) is only 0.2174. By using sensitivity analysis, the most sensitive for fictitious company is 「the ID is fake or forged」. The others are 「an auditing certificate from an independent certified public accountant is not true」. 「the share price(or the capital stock) receivable by a company have not been actually paid up by its shareholders, but are declared as having paid up in its incorporation application」、「the company fails to or has discontinued commence its business operation at its own discretion for a period over six months」 and 「the document is sent back for the company registered fake address」.
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