arXiv:2502.19305cs.LGcs.AI2025-02被引 1

针对财务图谱中噪声多、隐性欺诈难发现的问题,提出新模型提升欺诈检测效果。

Corporate Fraud Detection in Rich-yet-Noisy Financial Graph

  • 用知识图谱嵌入缓解非公司节点过多带来的信息过载
  • 两阶段学习策略有效应对数据中大量未标记的隐性欺诈
  • 在三年中国金融数据上验证,显著优于现有方法

企业欺诈检测旨在自动识别存在虚假财报或非法内幕交易等不当行为的公司。以往基于学习的方法难以有效整合公司网络中的丰富交互关系。为此,我们收集了中国18年财务记录,构建了三个带欺诈标签的图数据集。分析发现两大关键问题:(1) 信息过载——非公司节点(噪声)数量远超公司节点,干扰图卷积网络的消息传递;(2) 隐性欺诈——数据中存在大量尚未被发现的潜在违规行为,导致训练数据标签污染,影响检测性能。为此,我们提出新型图模型${\rm KeGCN}_{R}$,利用知识图谱嵌入缓解信息过载,并采用两阶段学习增强对隐性欺诈的鲁棒性。大量实验不仅验证了交互信息的重要性,还表明${\rm KeGCN}_{R}$在欺诈检测准确性和鲁棒性方面显著优于多个强基线模型。

原文摘要 · Abstract (English)

Corporate fraud detection aims to automatically recognize companies that conduct wrongful activities such as fraudulent financial statements or illegal insider trading. Previous learning-based methods fail to effectively integrate rich interactions in the company network. To close this gap, we collect 18-year financial records in China to form three graph datasets with fraud labels. We analyze the characteristics of the financial graphs, highlighting two pronounced issues: (1) information overload: the dominance of (noisy) non-company nodes over company nodes hinders the message-passing process in Graph Convolution Networks (GCN); and (2) hidden fraud: there exists a large percentage of possible undetected violations in the collected data. The hidden fraud problem will introduce noisy labels in the training dataset and compromise fraud detection results. To handle such challenges, we propose a novel graph-based method, namely, Knowledge-enhanced GCN with Robust Two-stage Learning (${\rm KeGCN}_{R}$), which leverages Knowledge Graph Embeddings to mitigate the information overload and effectively learns rich representations. The proposed model adopts a two-stage learning method to enhance robustness against hidden frauds. Extensive experimental results not only confirm the importance of interactions but also show the superiority of ${\rm KeGCN}_{R}$ over a number of strong baselines in terms of fraud detection effectiveness and robustness.

欺诈检测金融图谱图神经网络知识图谱

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