摘要
从会计信息失真为一种不确定性现象的观点出发,在会计环境中抽象出影响会计信息真实性的关键因素,运用模糊方法对其作用进行度量,并基于灰理论中的默认原理,建立了会计信息真实性的度量模型,同时讨论了模型的使用方法。
From the view that distortion of accounting information belongs to uncertain phenomena, this paper elicits the key elements that influence the faithfulness of accounting information, and measures their function by fuzzy method, and builds the model of measuring the faithfulness of accounting information based on acquiescence principle of Grey Theory, then discusses the usage of it.
出处
《山西财经大学学报》
北大核心
2004年第4期137-140,共4页
Journal of Shanxi University of Finance and Economics
关键词
会计信息
隶属度
默认原理
accounting information
confidence
acquiescence principle
