The Application of Fuzzy Comprehensive Evaluation to Assessing the Truth Degree of Accounting Information

摘要

The thesis establishes the index system for evaluating truth degrees of accounting information from the aspects of corporate operating situation, corporate government situation and the features of financial reports. It ascertains index weights by means of analytical hierarchy process, ascertains the membership grade of quantitative and qualitative indexes by expert grading and membership function, and finally conducts fuzzy operations of fuzzy mathematics and gets comprehensive evaluation of truth degrees of accounting information.