Research On Modern Accounting Information Quality Evaluation

Accounting information,as the key link for internal and external communication,not only reflects the operating results and financial status of the enterprise,but also reflects the future development trend of the enterprise from the side.It is the basis for the government,investors,creditors,managers and other stakeholders to make investment,operation and decision.Therefore,the quality of accounting information plays an important role in ensuring the correct rights and interests of internal and external stakeholders.In recent years,the ministry of finance has issued a number of spot check reports on the information quality of Chinese enterprises,which show that the vast majority of enterprises subject to spot check have accounting information quality problems.However,the average user is difficult to make a correct evaluation of the quality of accounting information.The complexity of accounting information makes us have different evaluation standards for the quality of accounting information.How to evaluate the quality of accounting information scientifically has become an urgent problem in the field of theory and practice.This paper mainly focuses on the evaluation system of accounting information quality.The existing quality evaluation of accounting information mainly starts from the quality characteristics of accounting information and the disclosure of accounting information,but seldom considers from the source of the generation process of accounting information.In the aspect of evaluation method,the correlation effect between indexes is neglected,which leads to the unreasonable design of index weight.Based on the review of domestic and foreign literature,this paper studies the relevant concepts and theories of accounting information and accounting information quality,and explores the causes of accounting information distortion from the perspective of accounting information generation process.The process of accounting information generation is divided into five stages:accounting information input,accounting information processing,accounting information storage,accounting information output and accounting information supervision.Based on the principle of comprehensiveness,systematicness and operability,the evaluation index system of accounting information quality,including information input,information processing,information storage,information output and information supervision,is constructed based on the eight characteristic requirements of accounting information quality and the influencing factors of accounting information quality.In order to determine the index weight,and through the comprehensive evaluation methods are analyzed and compared,considering the objectivity of the expert's subjective experience and the sample data,the use of entropy method to determine index weight,use of accounting information quality has the characteristics of fuzziness,the fuzzy synthetical evaluation method to evaluate the quality of the accounting information;DEMATEL is used to determine the index weight and fuzzy comprehensive evaluation is used to evaluate the quality of accounting information.The least two multiplier method is used to determine the combination weight,the entropy weight method and the DEMATEL method are combined,and the fuzzy comprehensive evaluation method is used to evaluate the quality of accounting information.Through case studies,comparative analysis the evaluation results,the entropy weight method,the index of relative weight is only considered without considering the interaction relationship between various factors,the DEMATEL method only consider the influence degree between the evaluation index,the relative weights are not considering,combining the entropy weight method and the DEMATEL method,least square multiplier method is used to determine the combined weights,reduce weight calculation error,the accounting information quality comprehensive evaluation result is more accurate and reliable,indicates that the evaluation index system is reasonable,scientific and effective evaluation method.