论会计信息的模糊性

On discussion of the fuzziness of accounting information

会计活动的主体、客体以及会计信息系统存在着天然的不可避免的模糊性 ,从而使会计信息在质量上大打折扣 ,但模糊性又是无法消除的 ,因此只有降低会计信息模糊性来提高其真实性 ,为了达到这个目的 ,必须从模糊性及其与精确性的关系入手 ,才能找到实现该目的的途径。

Fuzziness inevitably exists in the accounting entity,accounting object of accounting activities and in the system of accounting information,which highly rebates the quality of accounting information.For the fuzziness cannot be eliminated,the reliability of accounting information only can be improved by lowering the fuzziness.In order to find ways to realize this goal,we should start our work from the relationship between the fuzziness and the reliability.