【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
【机 构】
：
嘉兴广播电视大学财务资产处,嘉兴广播电视大学科研信息处,
论文部分内容阅读
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.
It is well-known that applying the principle of prudence in accounting practices should be constrained by “moderation.” Therefore, it is a very significant issue how to grasp and judge “appropriateness.” Based on the fact that enterprises are faced with some uncertainties in their operations As well as the fuzzy characteristics of “moderate”, “cautious” and so on, a quantitative evaluation model was established by using fuzzy number method, and its application was made in the empirical research. The result was reasonable and reliable.
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