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当代财务会计的发展趋势 被引量:54
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作者 葛家澍 杜兴强 《财会通讯(上)》 北大核心 2003年第10期5-11,共7页
本文在对财务会计存在的历史必然性进行认识的基础上,着重探讨了:(1)财务会计在20世纪的发展,包括财务会计与传统会计相比在确认、计量、记录和报告四个基本程序方面的继承与发展;(2)未来财务会计确认和计量的模式、财务报告的彩色模式... 本文在对财务会计存在的历史必然性进行认识的基础上,着重探讨了:(1)财务会计在20世纪的发展,包括财务会计与传统会计相比在确认、计量、记录和报告四个基本程序方面的继承与发展;(2)未来财务会计确认和计量的模式、财务报告的彩色模式、规范财务会计确认和计量的会计准则的制定模式、国际会计准则协调化等方面论述财务会计的可能发展趋势;(3)对财务会计未来发展的两个具体趋势——事项会计及因特网上的财务报告进行了简单的探讨。 展开更多
关键词 当代 财务会计 发展趋势 会计准则 会计确认 会计计量 财务报告体系 财务报表 精确计量 模糊性计量
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房地产企业商誉评价体系探讨 被引量:1
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作者 吕沙 《统计与决策》 CSSCI 北大核心 2011年第11期81-84,共4页
文章根据商誉的本质和特征,结合房地产企业的行业特色,引入模糊评价模型,采用量化和评估相结合、精确性计量和模糊性计量相统一的计量方法,以期能更为准确客观的反应房地产企业的商誉价值。
关键词 商誉价值 模糊性计量 超额收益论
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Similarity measure design and similarity computation for discrete fuzzy data 被引量:7
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作者 LEE Sang-Hyuk PARK Wook-Je JUNG Dong-yean 《Journal of Central South University》 SCIE EI CAS 2011年第5期1602-1608,共7页
The similarity computations for fuzzy membership function pairs were carried out.Fuzzy number related knowledge was introduced,and conventional similarity was compared with distance based similarity measure.The useful... The similarity computations for fuzzy membership function pairs were carried out.Fuzzy number related knowledge was introduced,and conventional similarity was compared with distance based similarity measure.The usefulness of the proposed similarity measure was verified.The results show that the proposed similarity measure could be applied to ordinary fuzzy membership functions,though it was not easy to design.Through conventional results on the calculation of similarity for fuzzy membership pair,fuzzy membership-crisp pair and crisp-crisp pair were carried out.The proposed distance based similarity measure represented rational performance with the heuristic point of view.Furthermore,troublesome in fuzzy number based similarity measure for abnormal universe of discourse case was discussed.Finally,the similarity measure computation for various membership function pairs was discussed with other conventional results. 展开更多
关键词 similarity measure fuzzy number DISTANCE similarity evaluation fuzzy membership function
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Similarity measure design on overlapped and non-overlapped data
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作者 LEE Sang-hyuk SHIN Seung-soo 《Journal of Central South University》 SCIE EI CAS 2013年第9期2440-2446,共7页
Similarity measure design on non-overlapped data was carried out and compared with the case of overlapped data.Unconsistant feature of similarity on overlapped data to non-overlapped data was provided by example.By th... Similarity measure design on non-overlapped data was carried out and compared with the case of overlapped data.Unconsistant feature of similarity on overlapped data to non-overlapped data was provided by example.By the artificial data illustration,it was proved that the conventional similarity measure was not proper to calculate the similarity measure of the non-overlapped case.To overcome the unbalance problem,similarity measure on non-overlapped data was obtained by considering neighbor information.Hence,different approaches to design similarity measure were proposed and proved by consideration of neighbor information.With the example of artificial data,similarity measure calculation was carried out.Similarity measure extension to intuitionistic fuzzy sets(IFSs)containing uncertainty named hesitance was also followed. 展开更多
关键词 similarity measure overlapped data non-overlapped data intuitionistic data
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