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长期以来,人们要求会计信息系统是准确无误的信息集合,这反映了人们对事物确定性的追求。传统的观点认为,精确总是好的,模糊总是坏的。但是,由于会计环境以及会计对象的复杂性,使得会计信息始终存在着模糊性。本文尝试着探索会计信息“精确”之外的模糊性。一、什么是会计信息的模糊性所谓模糊性,就是关于对象类属边界和性态认识
For a long time, people wanted accounting information system is a collection of accurate information, which reflects people’s pursuit of certainty of things. The traditional view is that accuracy is always good and vagueness is always bad. However, due to the complexity of the accounting environment and the objects of accounting, the accounting information always has the ambiguity. This article attempts to explore the ambiguity beyond the “precision” of accounting information. First, what is the ambiguity of accounting information The so-called ambiguity, that is, on the object generic boundaries and understanding of the state