With the purpose of providing foundation of choosing empirical samples according to audit opinion , chapter 2 studies the theoretical basis and concept of fraudulent accounting information , expatiates the relationship between audit opinion and fraudulent accounting information . chapter 3 introduces the process of sample choosing , indices selecting and filtering , and model constructing of quantificational research of identifying fraud . based on the descriptive analysis , chapter 4 builds up mda function and ann models of identifying fraudulent accounting information of china ’ s listed companies , and verifies the identifying ability of these function and models 本文分为四个章节:首先,本文提出选题背景,总结国内外研究现状,同时阐明研究目的、研究步骤及行文结构;第二章研究会计信息失真的理论基础和概念内涵,阐述审计意见与会计信息失真的关系,为依据审计意见类型选取实证样本进行理论铺垫;第三章介绍会计信息失真识别定量研究的样本选取、识别指标选取和筛选,最后构造实证模型;第四章在剖面分析基础上结合实证样本和识别指标进行定量研究,依次建立会计信息失真多元判别分析识别函数和13指标、 5指标神经网络识别模型,并分别检验它们对中国上市公司会计信息失真的识别能力;最后结论对会计信息失真识别的定量研究结果进行归纳总结,探讨本研究对识别会计信息失真的理论和实践意义,并指出本研究存在的局限及后续研究方向。
On the west limb , there are andesite clasts at the lower section and limestone clasts at the upper section , which indicates normal stratigraphic sequence in its provenance . on the east limb , there are dolomite clasts at the lower section and limestone clasts at the upper section , which indicates reversed stratigraphic sequence in its provenance 西翼砾岩在剖面上具明显的倒序岩屑地层特征，反映了物源区正常的层序地层，而东翼砾岩在剖面上仍然是正序的岩屑地层，反映了物源区非正常的层序地层。
Through the settling and analysis of these data , we find that the seabed sediments intensity appears heterogeneity on the plain and the profile under the action of wave loading , i . e . , the random or periodic variation of seabed soil intensity in the plain , and hard soil layer in certain depth under the bottom 发现在波浪作用下，黄河口沉积物强度出现了非均匀化，即在平面上，沉积物强度呈现随机性或间隔性变化；在剖面上，海底面之下一定深度范围有硬层发育。
The study on soil co2 concentration redounds to understanding and illustrating the inner mechanism of caco3 deposition process and provides experiment data for caco3 deposition model development . based on the two years located research and out - door investigation in zhuanyaogou watershed , hequ county , the north west of shanxi province 研究土壤co _ 2浓度在剖面上的分布和变化规律，有助于认识和解释黄土高原钙积过程的内在机制，以土壤co _ 2浓度变化的实测数据，建立能更准确描述钙积过程的模型。
( 3 ) the content of microbial biomass - c in 0 - 15 cm soil layer , the content of the water - soluble organic - c in 0 - 50cm soil layer , the content of light - fraction organic - c in 0 - 25cm soil layer , and the content of heavy - fraction organic - c in 0 - 1 5cm soil layer increase significantly in the course of vegetation succession ( 3 )随植被正向演替， 0 15cm土层土壤微生物碳含量显著增加， 0 50cm土层水溶性有机碳含量显著增加， 0 25cm土层轻组有机碳含量显著增加， 0 15cm土层重组有机碳显著增加。在剖面上，土壤微生物碳、水溶性碳、轻组有机碳和重组有机碳随深度增加而减少。
The integrated study of heavy mineral , palaeocurrent direction , and sedimentary facies distribution has disclosed that the detritus are derived chiefly from the southeast and east - northeast during the deposition of the yanchang formation in the late triassic . the variations in the palaeocurrent directions have consequences for the development and distribution of the sequence stratigraphy and sedimentary facies of the yanchang formation . the major and trace element analyses of the mudstones from the yanchang formation also show that the lake waters would be freshened to brackish 初次通过泥岩常、微量元素测试资料和沉积学分析得出，延长期富县探区湖泊水体属于淡水-微咸水，微量元素含量及其比值在剖面上的变化对延长期湖平面升降和气候的演变具有良好的响应，湖平面升降、气候演变对层序地层的发育有着直观而又重要的影响。
The results indicate that these parameters in profile change closely with geotectonic cycles as follows : sulfur , colloid and asphaltene contents keep the lowest values in devonian , triassic , jurassic and tertiary ; they are in accordance with regressive geotectonic phases , of which the maximum values appear to be correspond to the largest - scale marine transgressions occurred in caledonian cycle , hercynian cycle and middle phase of alpine cycle 指出，这些石油参数在剖面上的变化与大地构造旋回有密切关系：硫，胶质和沥青质的含量在泥盆纪、三叠纪、侏罗纪和新近纪为最低值，它们与海退构造阶段相一致；石油化学成分最大值与加里东旋回、海西旋回和阿尔卑斯旋回中期的最大海侵相一致。
