基于模糊数学方法的谨慎性原则应用适度性研究

Research On The Moderate Degree of Prudence Principle Based on Fuzzy Mathematics

众所周知,在会计实务中运用谨慎性原则应受到"适度"的制约.因此,如何把握和评判"适度"是一个十分有意义的问题.基于企业在经营中面临着一定的不确定性以及"适度"、"谨慎"这些词汇的模糊特性,利用模糊数字方法建立了一个定量评判模型,并在实证研究中作了具体应用,所得结果合理可靠.

As is known, the prudence principle applied to accounting practice must be limited to moderate degree. Therefore, it is significant to understand and evaluate the appropriate degree. In this paper, the author establishes a quantitative evaluation model with fuzzy mathematics based on admitting some uncertain factors in enterprise running and the ambiguity of words like moderate degree and prudence; then applies it to a practical case. The experimental results demonstrate that this model is both reasonable and reliable.