摘要
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.首先从定量的角度建立了测度会计信息质量的指标体系,其次为了克服传统测评中各指标权重确定方法的局限性,做到静态赋权与动态赋权相结合,本文借助于"熵"的概念,对用AHP法所确定的初始评价指标权重进行调整,增强了评价的合理性和科学性.应用实例表明,调整后的权重能更准确的反应实际情况.结论可促进企业会计信息质量评价的科学化和规范化的进程.
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. The paper identified and develops an open criteria system of accounting information quality. To overcome the limitation of traditional methods of defining weight of evaluating index, this paper uses entropy to adjust the weight of index given by AHP. This method develops the rationality and scienti^city in evaluating the weight of index. The example shows that the new method can effectively respond actual situation. The conclusions promote the scientific and normative course of the development of accounting information quality.
出处
《数学的实践与认识》
CSCD
北大核心
2011年第13期59-63,共5页
Mathematics in Practice and Theory
关键词
会计信息质量
指标体系
熵
accounting information quality
criteria system
entropy
