Research On The Evaluation Model Of Enterprise Accounting Information Authenticity

Enterprise accounting information reflects the financial situation,operation and development.It is not only the fundamental data applied for daily operation management and financial decision of enterprises,but also directs the investment for investors,the regulation for supervision departments and the enterprise evaluation for the public.The distortion of accounting information in Enterprises damaged and slowed the economic social development all over the world,which has become the common sense worldwide.However,this problem has not been solved until now.The distortion of accounting information has been recognized as top 10 problems in Chinese accounting field in 21st century.The research objective is to improve the efficiency and profit of enterprise accounting information and quality by applying evaluative theory and informative technology.The paper applies theoretical research,conceptualization research,case-study research in collecting and 'analyzing data.The paper also discusses the evaluative method and model of enterprise accounting information from the perspective of enterprise internal auditors.This paper firstly orients enterprise accounting information assessment as the useful supplement of auditing and puts forward the concept of assessment and analyzes the significance of enterprise accounting information.Secondly,the paper analyzes the disadvantage of the related research and sets up the starting point and objective of this research from the levels of research methodology and research objectives by reviewing and concluding the related literature under the framework of information environment.Thirdly,it constructs the theoretical guidance system based on systematic theory,informative theory,controlling theory and evaluative theory.Fourthly,it constructs a comprehensive assessment model based on Zachman conceptualized model,REA pragmatic model,accounting identification model based on evaluative theory and the characteristics of information technology.Fifthly,it realizes the functions of comprehensive model by designing specific calculating,which can be utilized as the program designing language for computers.Sixthly,it demonstrates the use of this comprehensive model by applying the accounting information from an X company as the case and validates the effectiveness of this comprehensive model.The conclusion of this research is as follows:The evaluation model of enterprise accounting information authenticity is a complicatedly systematic work,which shall be developed and involved in automation and even intelligentization depending on the roles of auditors and information background from the perspective of internal auditing.The data collection should be put into profession system and network platform and come into automatic data collection with the help of proper information technology.This paper provides the evidence and theoretical support to Chinese accounting information authenticity evaluation work.The author makes many breakthroughs in this paper.First,the paper constructs the assessment model framework of analyzing accounting information based on the previous theories,which enriches the theoretical system.This theoretical framework is made up with assessment objectives and principles,assessment subject,assessment resource and methodology and assessment organization and outline.Second,this paper realizes the research perspective innovation by analyzing enterprise accounting information assessment from the point of informatization based on the theoretical analysis and empirical research.Third,the research creates a brand new research method to develop the assessment model of taking big data concept model,enterprise business situation concept model,distortion of enterprise accounting information test model into consideration and dependent machine reasoning.The paper applies enterprise authentic business surroundings in conceptualization and analyzes the existing problems in authentic business.Finally,the author puts forward the assessment model developed by machine reasoning from enterprise big data of empirical research,which is a comparative advantage over human data analysis.