利用模糊数学方法对会计信息失真现象的研究  

Study on accounting information fraud by fuzzy mathematics way

作　　者：梁杰[1] 邓海燕[1] 冯西宁[1] 

机构地区：[1]沈阳工业大学管理学院,辽宁沈阳110023

出　　处：《沈阳工业大学学报》2003年第4期344-346,共3页Journal of Shenyang University of Technology

摘　　要：会计的本质在于决策有用性,即向有关利益关系人提供客观、公正和有用的信息,以利于其做出正确判断和决策.但在实际中,由于各种原因往往造成会计信息失真,致使信息使用者决策失误.导致会计信息失真的原因比较复杂,仅就会计中的模糊性进行讨论,利用模糊数学综合评价方法进行分析,为根治信息失真现象提供依据,为审理论计人员降低风险.Intrinsic quatity of accounting is based on supplying useful information for decision,i.e., it will supplying objective,impartial,useful information for the people who have interest relationship in order to help them to make correct judgement and decision .But in reality, existing a lot of accounting information practice fraud has deeply influenced ecnomical developing.This paper introduces ambiguity in accounting ,using fuzzy mathematics complicated evaluational way to provide basis to root out this fraud, to reduce auditorial risk.

关 键 词：会计信息失真 模糊性 不确定性 

分 类 号：F230.9[经济管理—会计学]