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。
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.
出处
《地质技术经济管理》
2000年第5期70-74,共5页
Geological Technoeconomic Management
关键词
模糊数学
综合评价模型
会计信息质量
会计核算
accounting information
fuzziness
fuzz mathematics
comprehensive evaluation model
quantification
