The Application of Fuzzy Comprehensive Evaluation to Assessing the Truth Degree of Accounting Information

摘要：

The thesis establishes the index system for evaluating truth degrees of accounting information from the aspects of corporate operating situation, corporate government situation and the features of financial reports. It ascertains index weights by means of analytical hierarchy process, ascertains the membership grade of quantitative and qualitative indexes by expert grading and membership function, and finally conducts fuzzy operations of fuzzy mathematics and gets comprehensive evaluation of truth degrees of accounting information.

关键词： accounting information truth degree index system fuzzy evaluation

作者: LI Jin-zhong SONG Li WANG Xuan

作者单位: School of Management,Shenyang University of Technology,Shenyang ,Liaoning,China 110023

会议类型: 国际会议

会议名称: The Fourth International Conference on Management of Innovation and Technology(第四届技术管理与技术创新国际会议 ISMOT04)

会议地点: 杭州

会议语种:英文

页码: 641-643

在线出版日期: 2004-10-24（万方平台首次上网日期，不代表论文的发表时间）