Abstract:
The effective utilization of emerging technologies such as artificial intelligence to efficiently identify illegal violations and potential risks, and enhance the scientific rigor and effectiveness of capital market supervision, represents a crucial measure for implementing the requirements of the 15th Five-Year Plan proposal and the spirit of the Central Financial Work Conference. Based on the practice of digital and intelligent transformation of supervision at the Shenzhen Stock Exchange (SZSE), this paper thoroughly explores the application of large language models in identifying financial fraud issues. It innovatively proposes an intelligent fraud detection theoretical paradigm of "fraud detection chain-of-thought prompting + structured multi-dimensional information working papers + multi-agent game-theoretic confrontation", and develops a large language model-driven intelligent game-theoretic financial fraud detection system. This system specifically addresses current obstacles in applying large language models for financial fraud detection, effectively employing large language models to conduct "human-like" intelligent reasoning and analysis of financial fraud risks in listed companies, and provides regulatory personnel with alerts regarding potential fraud risks and regulatory response recommendations based on the analysis results. Relevant empirical testing results demonstrate that the system achieves high precision in fraud detection, with false negatives and false positives being well controlled. It effectively compensates for the shortcomings of machine learning models in fraud detection, as well as the problems of isolated fraud detection indicators and lack of comprehensive reasoning analysis under expert rule-based approaches, genuinely fulfilling its role as an intelligent assistant to regulatory personnel. The SZSE's construction of an AI large language model-driven intelligent game-theoretic financial fraud detection system represents an important exploration in responding to the State Council's "AI+" action initiative and promoting the digital and intelligent transformation of financial supervision.
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