| 基于不确定性理论的会计信息真实性评测研究 |
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| 引用本文： | 施卓晨.基于不确定性理论的会计信息真实性评测研究[J].中央财政金融学院学报,2007(6):50-54. |
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| 作者姓名： | 施卓晨 |
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| 作者单位： | 杭州职业技术学院 杭州310018 |
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| 摘 要： | 会计真实性对会计研究具有至关重要的意义。本文从会计信息失真为一种不确定性现象的观点出发,分析归纳了影响会计信息真实性的关键因素,运用不确定理论对其作用进行度量,建立了会计信息真实性的评测模型。
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| 关 键 词： | 会计信息 真实性 不确定性理论 评测 |
| 文章编号： | 1000-1549（2007）06-0050-05 |
| 收稿时间： | 2007-03-05 |
| 修稿时间： | 2007-03-05 |
Study on Measurement of Accounting Information Truthfulness Based on Uncertain Theory |
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| SHI Zhuo-chen.Study on Measurement of Accounting Information Truthfulness Based on Uncertain Theory[J].Journal of Central University of Finance & Economics,2007(6):50-54. |
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| Authors: | SHI Zhuo-chen |
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| Institution: | SHI Zhuo-chen |
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| Abstract: | The issue of accounting truthfulness is extremely important to accounting research.From the view that distortion of accounting information belongs to uncertain phenomena,this paper concludes and analyses the key elements that influence the faithfulness of accounting information,and measures their function by uncertain theory,and builds the model of measuring the faithfulness of accounting information. |
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| Keywords: | Accounting information Truthfulness Uncertain theory Measuring |
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