关于会计信息可靠性的衡量与评价

可靠性是指会计信息与其意欲反映的经济事实的符合程度,可靠性可分解为“真实性”和“公允性”等指标。对于如何衡量会计信息的可靠性,国外学者提出用独立计量数据的均方差来代表真实性,并以数据的真实来表示可靠性。本文认为,可靠性程度不仅与多次独立计量的离散程度有关,而且还取决于被计量项目可容忍误差的大小,根据这一思路,笔者创立了可靠性计量模型,并在此基础上提出了会计信息可靠性的评级标准。     

A particle swarm model for estimating reliability and scheduling system maintenance

Modifying data and information system components may introduce new errors and deteriorate the reliability of the system. Reliability can be efficiently regained with reliability centred maintenance, which requires reliability estimation for maintenance scheduling. A variant of the particle swarm model is used to estimate reliability of systems implemented according to the model view controller paradigm. Simulations based on data collected from an online system of a large financial institute are used to compare three component-level maintenance policies. Results show that appropriately scheduled component-level maintenance greatly reduces the cost of upholding an acceptable level of reliability by reducing the need in system-wide maintenance.     

基于Web服务的虚拟企业信息系统集成模型

本文从虚拟企业的特点出发，在分析Web Service原理和特点的基础上提出了一种基于Web服务的虚拟企业信息系统集成模型。该模型不但使虚拟企业信息系统具有良好的动态可重构性、集成性和开放性，虚拟企业成员能够在不同的计算环境中进行协作，而且使虚拟企业信息系统具有良好的可靠性和安全性。     

A Bayesian analysis of market information linkages among NAFTA countries using a multivariate stochastic volatility model

NAFTA has arguably been the most important and elaborate free-trade agreement in history, providing a blueprint for potential new agreements. So far, the evidence is mixed as to whether NAFTA has been successful in terms of its economic impact. We fit a multivariate stochastic volatility model that directly measures financial information linkages across the three participating countries in a trivariate setting. The model detects significant changes in information linkages across the countries from the pre- to post-NAFTA period with a high degree of reliability. This has implications not only for measuring these linkages but also for hedging and portfolio diversification policies. An MCMC procedure is used to fit the model, and the accuracy and robustness of the method is confirmed by simulations.     

基于资产质量的会计报表项目附注披露内容改进研究——兼谈可靠性与相关性

传统观念认为可靠性和相关性在大多数情况下此消彼长，不能同方向服务于会计信息使用者。但本文基于封相关性和可靠性关系的重新思考，认为相关性是封会计信息内容的要求，可靠性是封会计信息质量的要求，相关性必须与可靠性相结合才能有效地服务于会计信息使用者。本文以此为出发点，在简要探讨相关性内涵及其与可靠性之间关系的基础上，着重探讨相关性具体信息内容，并主要以资产负债表项目附注披露内容为研究对象，建议改进应收款项、存货、长期股权投资、固定资座、在建工程和无形资产等部分报表项目附注的披露内容，以反映企业资产的变现及预期收益能力，从而提高会计报表决策相关性。     

会计信息失真的经济理论、成因及对策分析

财务报告的目的是向会计信息使用者提供有用的信息。会计信息的有用性通过会计信息所具有的质量特征加以体现出来。相关性和可靠性两个主要质量构成了决策有用性。会计信息丧失了相关性和可靠性,便会失去其有用性。文章就会计信息失真问题作一理论和成因分析,并提出一些治理对策。     

油料供应标准制定中信息真实性问题探析

提出了油料供应标准制定中信息真实性问题,建立了信号示意模型,并对模型进行了分析,得出了解决油料供应标准制定中信息真实性问题的结论,为油料供应标准的合理制定提供理论基础。     

内部控制评价主体、信息错报风险与个人投资的信息可靠性感知

采用实验研究方法,检验了不同主体关于内部控制的有效评价意见、信息错报风险对个体投资者感知财务信息可靠性的影响.研究发现:在信息错报风险高的情况下,有注册会计师审计意见时,个体投资者感知财务信息的可靠性最高,有独立董事意见时次之,只有企业自我评价意见时最低;在信息错报风险低时,个体投资者的感知在以上三种主体意见之间没有差异;个体投资者对财务信息可靠性的感知“中介”了不同评价主体的内部控制评价意见与投资可能性之间的关系.     

A strategic analysis of network reliability

Abstract. We consider a non-cooperative model of information networks where communication is costly and not fully reliable. We examine the nature of Nash networks and efficient networks. We find that if the society is large, and link formation costs are moderate, Nash networks as well as efficient networks will be ‘super-connected’ i.e. every link is redundant in the sense that the network remains connected even after the link is deleted. This contrasts with the properties of a deterministic model of information decay, where Nash networks typically involve unique paths between agents. We also find that if costs are very low or very high, or if links are highly reliable then there is virtually no conflict between efficiency and stability. However, for intermediate values of costs and link reliability, Nash networks may be underconnected relative to the social optimum.     

On the Use and Utility of the Reliability Coefficient in Social and Behavioral Research

This note discusses the use and utility of the reliability concept in social and behavioral research. The focus is on the meaning and limitations of the classical test theory reliability coefficient. Conditions are examined under which reliability is a meaningful notion, and the amount of information it can provide then. Issues pertaining to limitations of the practice of social and behavioral measurement and its implications for indices of measurement accuracy are subsequently discussed.     

论会计信息的相关性与可靠性

财务会计信息应当同时满足相关性与可靠性的要求,可靠性与生俱来,随着资本市场的发展,相关性的地位日渐提高。无论是相关性还是可靠性,都是相对的,也不是孤立存在的,两者是一对既统一又对立的矛盾。对于二者谁更重要这一问题,要严格地寻求一个答案是很困难的,因为会计信息具有经济后果这一性质,不同的利益关系人可能以不同的方式受到经济后果的影响,所以对于相关性与可靠性更侧重于二者之谁他们也许不会有共识。     

基于应计可靠性的资产负债表重构

通行的应计制会计下,应计项目的可靠程度可能是会计盈余信息是否真实的关键。区别于传统资产负债表按照流动性高低进行排列,在分析应计项目可靠性高低的基础上,按照可靠性的高低对资产负债表进行重构,使会计信息使用者可以更好地解读应计项目的可靠性及各类会计信息的真实性。     

新会计准则背景下会计信息质量特征研究

会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。     

The application of generalizability analysis to observational studies

Research in the social and behavioral sciences is relying more on records of behavior made by human observers in naturalistic settings. Guidelines for these types of observational studies have emphasized the need to provide information on reliability. In this article, we present generalizability theory as a method for designing, assessing, and improving the reliability of observational studies.     

e-服务质量对酒店在线预订消费者满意度影响研究

e-服务指消费者在线预订前信息搜寻、在线预订、预订后登记入住为止的全过程所接受的服务;其质量测量维度以Bauer(2006)的五大维度为基础,结合中国消费者心理确定为网站设计、娱乐性、易用性、可靠性、反应性五大维度。在此基础上,建立酒店在线预订消费者满意度(HECS)结构方程模型,检验e-服务质量对在线预订顾客满意度的影响具有非常重要的现实意义。本文研究表明,网站易用性、可靠性、反应性对消费者满意度的影响显著。     

大学生使用汽车安全带影响因素和对策建议研究

针对我国安全带使用方面的定量研究较为匮乏的情形，以很快就会成长成为我国中坚力量的大学生群体为调查对象，本研究创新地应用了信息技术领域的技术接受模型（TAM）建立研究模型，提出研究假设，通过网络问卷收集样本数据，并通过Excel、SPSS19．0和Amos18．0软件包对最终数据进行信度分析、效度分析、因子分析、相关分析和结构方程模型分析等，进而对研究模型进行检验和修正，最终得出有意义的结论。并据此给出了相应的推动我国安全带使用的建议与对策。     

孰轻孰重:会计信息的相关性抑或可靠性?

会计信息关键的质量特征是相关性和可靠性,但是二者并不是总相一致的。故如何解决二者的关系成为难点之所在。从其对信息使用者决策的效果和效率的影响方面,对二者的关系进行系统分析,提出了会计信息的可靠性重于相关性的一般性结论。     

电网故障模型中贝叶斯网络和DS证据理论的应用

由于电网的复杂性和多变性,导致电网故障中存在信息不确定性问题,这就需要依靠贝叶斯网络和DS证据理论的自动生成方法。文章主要描述了这两种方法的原理,讨论了贝叶斯网络和DS证据理论在电网故障模型领域应用的可能方式和情况,并运用一些实例证明了这种方法的可靠性。     

Discussion of the paper “Testing Time Series Data Compatibility for Benchmarking”, by Benoit Quenneville and Christian Gagné

Benchmarking is an important component of the reliability of macroeconomic information, and one which is relevant for both the final data user and the econometrician, as it deals with combining information from different sources, characterised by different frequencies of observation and different degrees of reliability. The paper by Quenneville and Gagné proposes tests for checking the compatibility of the series as a step preliminary to benchmarking. This discussion focuses on the actual implementation of these tests, on alternative tests available in the econometric literature, and on the various sources of measurement errors that affect benchmarking.     

军事供应链结构可靠性研究

军事供应链是与信息化战争相对应的后勤形态,为实现精确化后勤保障,研究军事供应链的可靠性非常必要。文章根据SCOR模型建立了军事供应链结构模型,将其划分为供应商网络和后勤配送网络,分别对基于Meta图模型的供应链和基于结构树模型供应链的结构可靠性进行定量描述,最后给出了计算军事供应链结构可靠性的公式。