证据理论在财会教学质量评价中的应用

Application of evidence theory in accounting teaching quality evaluation

针对财会教学质量评价指标的不确定性和模糊性,采用理论分析与定量分析结合的方法,尝试应用证据理论建立财会教学质量评价模型,为财会教学质量评价提供新思路。应用实例表明:该模型克服了定性评价的主观性过强的缺陷,具有良好的合理性和有效性,是评价财会教学质量的一种实用工具。

In view of the uncertainty and ambiguity of the accounting teaching quality evaluation index,theoretical and quantitative analyses were adopted and evidence theory was applied to establish tentatively an accounting teaching quality evaluation model to provide new ideas for evaluating accounting teaching quality.The case study shows that the model has rationality and validity for it can avoid excessive subjectiveness of qualitative appraisal.Therefore,it is a practical tool for accounting teaching quality evaluation.