基于不确定性理论的会计信息真实性评测研究  

Study of the Evaluation of Accounting Information Truthfulness with Uncertainty Theory

作　　者：施卓晨[1] 

机构地区：[1]加拿大魁北克大学

出　　处：《河北经贸大学学报》2006年第5期72-77,共6页Journal of Hebei University of Economics and Business

基　　金：浙江省2006年度教育科学规划项目(SC248)

摘　　要：会计真实性对会计研究至关重要。会计信息失真为一种不确定性现象,通过分析归纳影响会计信息真实性的关键因素,运用不确定理论对其作用进行度量,建立了会计信息真实性的评测模型。The truthfulness of accounting information is of vital significance to accounting studies. This paper, holding that accounting information distortion is a kind of uncertainty phenomenon, analyzes the key factors affecting the accounting information truthfulness, measures the function of such factors with uncertainty theory and then build the evaluation model for accounting information truthfulness.

关 键 词：会计信息 真实性 不确定性理论 评测 

分 类 号：F230[经济管理—会计学]