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可靠性是指会计信息与其意欲反映的经济事实的符合程度,可靠性可分解为“真实性”和“公允性”等指标。对于如何衡量会计信息的可靠性,国外学者提出用独立计量数据的均方差来代表真实性,并以数据的真实来表示可靠性。本文认为,可靠性程度不仅与多次独立计量的离散程度有关,而且还取决于被计量项目可容忍误差的大小,根据这一思路,笔者创立了可靠性计量模型,并在此基础上提出了会计信息可靠性的评级标准。
Reliability refers to the accounting information and its intended to reflect the economic fact that the degree of compliance, reliability can be broken down into “truth” and “fairness” and other indicators. For how to measure the reliability of accounting information, foreign scholars propose to use the mean square error of independent measurement data to represent the authenticity, and to represent the reliability of the data. This paper argues that the degree of reliability is not only related to the discrete degree of multiple independent measurement, but also depends on the measurement of the project can tolerate the size of the error, according to this idea, the author created a reliability measurement model, and on this basis proposed Accounting information reliability rating criteria.