Comprehensive Evaluation of Logistics Enterprise Accounting Information Quality

摘要：

　　With the development of market economy, the users of accounting information pay more and more attention to the problem of accounting information quality.By analyzing the factors affecting the quality of accounting information, it will build up an evaluation model which can meet the accounting information quality characteristics and evaluation needs.It is also fitted for Chinese current security market and help information users to judge.It brings the comparability, prudence, timeliness, transparency and audit opinions into the model by fuzzy evaluation method and analytic hierarchy process method And it takes China railway TieLong container logistics co., LTD annual financial report for instance, explaining and proving this evaluation model.Empirical results have proved this model having a good flexibility and effectiveness, which offers an effective accounting information evaluation method for the current market economic conditions and present situation of security market.

关键词： accounting information accounting information quality logistics enterprise evaluating indicator

作者: Yu-chen YANG Yan-li CHEN Hongxia MIAO

作者单位: College of Internet of Things Engineering Hohai University, Changzhou China College of Business Administration Hohai University, Changzhou, China

会议类型: 国际会议

会议名称: The 6th International Conference on Logistics and Supply Chain Management 2016(第六届物流工程与供应链管理国际研讨会)

会议地点: 长沙

会议语种:英文

页码: 263-274

在线出版日期: 2016-12-01（万方平台首次上网日期，不代表论文的发表时间）