| 会计信息质量评价模型构建 |
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| 引用本文： | 王玉翠,康楠楠.会计信息质量评价模型构建[J].辽宁工程技术大学学报(社会科学版),2010,12(2):151-154. |
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| 作者姓名： | 王玉翠 康楠楠 |
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| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
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| 摘 要： | 针对企业会计信息质量评价中存在的模糊性问题，采用模糊综合评价的方法，在分析影响会计信息质量因素的基础上，建立了会计信息质量评价模型，将会计信息质量这一抽象的理论概念予以量化。通过计算，得出会计信息质量的代数值，由此得到会计信息质量的评价结果，最终为会计信息使用者更好地评价会计信息质量提供指导。
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| 关 键 词： | 会计信息质量 指标体系 模糊评价 |
Construction of accounting information quality evaluation model |
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| WANG Yucui,KANG Nannan.Construction of accounting information quality evaluation model[J].Journal of Liaoning Technical University(Social Science Edition),2010,12(2):151-154. |
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| Authors: | WANG Yucui KANG Nannan |
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| Institution: | (School of Economics and Management, Daqing Petroleum Institute, Daqing 163318, China) |
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| Abstract: | In view of the ambiguity problem in enterprise accounting information quality evaluation, the article uses fuzzy comprehensive evaluation method to construct an accounting information quality evaluation model based on the analysis of accounting information quality impact factors. The model makes accounting information quality--an abstract theoretical concept quantified, by calculating. The article obtains a numerical value of accounting information quality, so as to find its evaluation result, which will finally provide the guidance for accounting information users to evaluate accounting information quality better. |
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| Keywords: | accounting information quality index system fuzzy evaluation |
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