企业会计信息质量模糊综合评价模型及应用

随着经济的发展和业务复杂化程度的提高,会计信息质量逐渐成为企业自身及社会各界共同关注的焦点,会计信息失真问题的日益突出,使得企业要重视会计信息质量的提高。本文在论述会计信息质量基本内容的基础上,阐述了会计信息质量的现状,针对会计信息质量固有的模糊性,运用层次分析法确定指标体系中各项指标的权重,并引入模糊数学方法,有效地解决评价中的模糊性的问题,对企业会计信息质量做出合理的评价。

AHP fuzzy comprehensive evaluation model and its application to the quality of enterprise accounting information

With the development of economy and the higher degree of complication business.The accounting information quality has become a common focus of the enterprise itself and the community.Accounting information more and more serious,making enterprises should pay attention to improving the quality of accounting information.This paper discusses the basic concept of accounting information quality and summarizes the status of f accounting information quality.Based on fundamental content of accounting information quality,this paper uses AHP to determine the weights of each indicator in the index system for the inherent ambiguity of accounting information quality,and introduces fuzzy mathematics method to solve the ambiguity problems of the evaluation effectively,which makes a reasonable assessment for the quality of accounting information.