“模糊会计”探讨  

On Fuzzy Accounting

作　　者：彭学明[1] 

机构地区：[1]吉首大学商学院,湖南吉首416000

出　　处：《当代经济管理》2012年第5期94-96,共3页Contemporary Economic Management

摘　　要：模糊会计作为分析、处理事物价值上模糊性现象的一种理论和方法,主要运用于客观价值得失的权衡与计量。探讨目的在于拓展会计度量的视野,促进会计思维与科学管理思维的融合。模糊会计的应用将为各类管理中的决策、价值分析和绩效评估等提供新的思路。As a theory and method to analyze and handle the fuzzy phenomenon in the values, fuzzy accounting is mainly used in the gain and loss of balance and measurement from objective values. This paper expands the vision of accounting field and promotes the fusion of accounting and scientific management thinking, and the application of fuzzy accounting will provide new ideas to all kinds of decisions in the management, the value analysis and performance evaluation.

关 键 词：价值 模糊计量 管理思维 

分 类 号：F230[经济管理—会计学]