基于模糊数学方法的谨慎性原则应用适度性研究  

Research On The Moderate Degree of Prudence Principle Based on Fuzzy Mathematics

作　　者：周昌红[1] 许谦[2] 

机构地区：[1]嘉兴广播电视大学财务资产处,浙江嘉兴314000 [2]嘉兴广播电视大学科研信息处,浙江嘉兴314000

出　　处：《数学的实践与认识》2011年第21期116-121,共6页Mathematics in Practice and Theory

摘　　要：众所周知,在会计实务中运用谨慎性原则应受到"适度"的制约.因此,如何把握和评判"适度"是一个十分有意义的问题.基于企业在经营中面临着一定的不确定性以及"适度"、"谨慎"这些词汇的模糊特性,利用模糊数字方法建立了一个定量评判模型,并在实证研究中作了具体应用,所得结果合理可靠.As is known, the prudence principle applied to accounting practice must be limited to moderate degree. Therefore, it is significant to understand and evaluate the appropriate degree. In this paper, the author establishes a quantitative evaluation model with fuzzy mathematics based on admitting some uncertain factors in enterprise running and the ambiguity of words like moderate degree and prudence; then applies it to a practical case. The experimental results demonstrate that this model is both reasonable and reliable.

关 键 词：谨慎性原则 坏账准备 适度 模糊数学 

分 类 号：F233[经济管理—会计学] O159[经济管理—国民经济]