| 会计信息质量的量化 |
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| 引用本文： | 沈振宇,王秀芹.会计信息质量的量化[J].当代经济管理,2000,22(5):70-74. |
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| 作者姓名： | 沈振宇 王秀芹 |
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| 作者单位： | 中国矿业大学工商学院,会计系,江苏,徐州,221008 |
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| 摘 要： | 会计信息质量关系到会计信息使用者决策的成败。《企业会计准则》虽然规定了会计信息质量要求的五个原则 ,但在实务执行中存在模糊性。对此 ,我们可以利用模糊数学中综合评价模型 ,对会计信息进行量化。
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| 关 键 词： | 会计信息 模糊性 模糊数学 综合评价模型 量化 |
Quantification of the Accounting Information Quality |
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| SHEN Zhen-yu,WANG Xiu-qin.Quantification of the Accounting Information Quality[J].Contemporary Economic Management,2000,22(5):70-74. |
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| Authors: | SHEN Zhen-yu WANG Xiu-qin |
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| Abstract: | The quality of accounting information is critical to the user's decision-making. Some definite principles have been prescribed for business accountancy, yet practices are bothered by the fuzzy features of such principles. Thus, it is reasonable to build up a comprehensive evaluation model for quantitative processing of the accounting information. |
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| Keywords: | accounting information fuzziness fuzz mathematics comprehensive evaluation model quantification |
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