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Quality Of Accounting Information, Analysis And Evaluation

Posted on:2003-05-01Degree:MasterType:Thesis
Country:ChinaCandidate:Z F WangFull Text:PDF
GTID:2206360065950706Subject:Statistics
Abstract/Summary:PDF Full Text Request
In those years, the fake accounting information is becoming so wide^ serious and harmful that all of us are worrying. Governments and enterprises and all others of society pay close attention to improve the quality of accounting information. Especially in the Knowledge Based Economic era, on the one hand , the quality of accounting information is undergoing all kinds of hits, on the other hand, people are urging on demanding for the high quality of accounting information to meet the need of quick development of information age.The thesis discusses the present situation of fake accounting information. On the basis of the fruits studied by former people, author analyses the causes systematically and deeply which induce fake accounting information and puts forward a feasible solution by applying the methods of Information Economics.In order to improve the present quality of accounting information, the thesis sets up the evaluation index system of the quality of accounting information, which depends on the Quality Characteristics of FASB's (finance accounting standards board) No.2 Statement of Financial Accounting Concepts, and applies the evaluation methods of analytical hierarchy process and fuzzy comprehensive judgment and improved efficiency coefficient method to evaluating the quality of accounting information.Through using modern mathematics and statistical tools and methods, the author strives to combine the qualitative analysis with quantitative analysis, and beneficially explores the evaluation of quality of accounting information, and studies a lot of data with the help of computers, and acquires satisfied results,Owing to introducing these methods, we could change the present situation that evaluation of quality of accounting information is extremely difficult. It would be significant meaning to improve the quality of accounting information.This thesis consists of three chapters, which are as follows:The first chapter discusses the quality standards of accounting information at home and abroad, and the dual characteristics of truthfulness accounting information, and the influences affected by knowledge based Economics.In the second chapter, author applies the methods of Information Economics to analyzing the causes systematically and deeply which induce fake accounting information, and puts forward a feasible solution on the basis of discussing thepresent situation of fake accounting information.The third chapter sets up the evaluation index system of the quality of accounting information, which depends on the Quality Characteristics of FASB's (finance accounting standards board) No.2 Statement of Financial Accounting Concepts, and applies the evaluation methods of analytical hierarchy process and fuzzy comprehensive judgment and improved efficiency coefficient method to evaluating the quality of accounting information.
Keywords/Search Tags:Quality of accounting information, Fake accounting information, Hierarchy analytical process, Fuzzy Comprehensive Judgment, Improved efficiency coefficient method
PDF Full Text Request
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