| 基于模糊数学方法的谨慎性原则应用适度性研究 |
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| 引用本文： | 周昌红,许谦.基于模糊数学方法的谨慎性原则应用适度性研究[J].数学的实践与认识,2011,41(21). |
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| 作者姓名： | 周昌红 许谦 |
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| 作者单位： | 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 |
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| 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.
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| 关 键 词： | 谨慎性原则 坏账准备 适度 模糊数学 |
Research On The Moderate Degree of Prudence Principle Based on Fuzzy Mathematics |
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| ZHOU Chang-hong,XU Qian.Research On The Moderate Degree of Prudence Principle Based on Fuzzy Mathematics[J].Mathematics in Practice and Theory,2011,41(21). |
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| Authors: | ZHOU Chang-hong XU Qian |
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| Institution: | ZHOU Chang-hong~1,XU Qian~2 (1.Finance and Assets(Department,Jiaxing Radio and Television University,Jiaxing 314000,China) (2.Research and Information Department,China) |
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| Abstract: | 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 reli... |
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| Keywords: | prudence principle provision for bad debts moderate degree fuzzy mathematics |
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