Evaluation Of The Accounting Information Truth Degree

Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets. It not only causes heavy losses to investors, but also does great harm to the rational distribution of resources and the healthy development of stock markets. Our stock market came into existence during the transformation from planned economy to market economy. The features of both transformation economy and developing capital market decide the wide gap between our stock market and a standard market in conformity with the law of market economy. Under such economic circumstances, accounting information distortion becomes severer. Therefore, distinguishing and evaluating the accounting information of listed companies become the important issue of theory and practice. In view of this, the paper conducts a thorough study into how to evaluate accounting information truth degree(AITD). The paper includes six parts:Part 1 is an introduction, mainly including research background, the significance of the selected topic, the train of research thoughts and research innovation.Part 2 briefly expounds the evaluation system of the AITD, including evaluation subject and object, basic evaluating procedures and a brief introduction of evaluation method.Part 3 is the focus of this paper. In view of AITD's characteristics and the factors that influence it and from the four aspects of operation condition, corporate management condition, features of the financial report and the behavior of major shareholders and administrative personnel, the paper establishes the evaluation index system of AITD which includes four one-level indexes, seventeen two-level indexes and seventy-five three-level indexes. In order to make things convenient for evaluation subject to evaluate indexes, detailed criteria for index evaluation are formulated in light with the two different types: quantitative and qualitative.Part 4 establishes index weight by step analysis method.Part 5 establishes fuzzy comprehensive evaluation model for AITD.Part 6 applies fuzzy comprehensive evaluation to conduct empirical evaluation of ZHENGBAIWEN's accounting data of 1998.Part 7 is the conclusion part. It summarizes the paper's research achievements and realistic meaning, and also analyses the research limits and points out the research orientation ahead.It's necessary to be explained that this paper primarily evaluates accounting information truth degree. There are some immature asbects such as designing index, establishing the evaluation index criteria and choosing evaluation method that need be modified and improved in farther research.