Author(s)

Yaxin Guo

Corresponding Author

Yaxin Guo

ABSTRACT

With the rapid development of China's socialist market economy and the improvement of the complexity of accounting business, the quality of accounting information has gradually become the focus of public concern. Most of the domestic and foreign scholars on the quality of accounting information is qualitative analysis, quantitative evaluation is rare. In this paper, on the basis of previous studies, from the quality of accounting information content and quality of accounting information disclosure from two aspects to determine the ten indicators related to accounting information quality characteristics, constructs the comprehensive evaluation model of enterprise accounting information quality, using analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method examined the model by practical example, the results showed that the rationality and feasibility of the model.

KEYWORDS

Quality of accounting information, Fuzzy comprehensive evaluation, AHP