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研究生:黃義順
研究生(外文):Yi-Shun Huang
論文名稱:運用模糊理論建構重大性判斷模型之研究
論文名稱(外文):Studying of Making Materiality Judgment Model by Fuzzy Theory
指導教授:陳英得陳英得引用關係
指導教授(外文):Ying-Te Chen
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005/07/
畢業學年度:93
語文別:中文
論文頁數:48
中文關鍵詞:模糊理論重大性判斷語意運算
外文關鍵詞:materiality judgment indexlinguistic algorithmfuzzy theory
相關次數:
  • 被引用被引用:2
  • 點閱點閱:170
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  • 下載下載:21
  • 收藏至我的研究室書目清單書目收藏:0
摘 要

傳統上重大性的判斷常被轉化為一明確的金額稱重大性標準金額,但該重大性標準金額究竟是如何客觀地決定?是否有兼顧「量」與「質」的因素?是否在實際執行上暢行無阻?答案是不令人滿意的。因此,本研究所發展的模型,試圖運用模糊理論的特性發展出一個能夠同時考慮量性及質性因素的重大性判斷(MJ, Materiality Judgment),藉由模糊數的運算,結合語意模糊的判斷與精確數字的運算,直接得到財務報表不實表達的程度是否達到不重大、重大、極為重大的判斷,進而輔助會計師做重大性判斷的參考。
Abstract

In tradition, materiality judgments usually be shifted to a certain amount, we called it as materiality level amount. How materiality level be decide objectively? Could it consider quantity and quality both? This answer was not satisfied. Our studying tried to develop a model to get Materiality Judgment (MJ) by fuzzy theory, it could consider quantity and quality both. The fuzzy numbers can combine the fuzzy linguistic form and exact numbers algorithm. To obtain the distorted degree of the finance statements that attained to immaterial, material, or extremely material. It could become a consultation, when auditors make material judgments.
目 錄
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究流程 7
第二章 文獻探討 8
第一節 決定重大性水準的方法 8
第二節 影響重大性判斷模型之因素 9
第三節 本模型所要採用的影響重大性水準因素 13
第三章 研究方法 15
第一節 為何使用模糊理論 16
第二節 模糊理論簡介 17
第三節 模糊集合理論(FUZZY SET THEORY) 18
第四節 三角形模糊數 19
第五節 模糊數的基本運算 20
第六節 解模糊化(DEFUZZIFICATION) 21
第四章 建構重大性判斷模型 24
第一節 模糊數之取得 24
第二節 各個影響因素在決定重大性上的運用 25
第三節 重大性判斷之運用 32
第五章 個案模擬 35
第六章 結論與建議 43
參考文獻: 45
參考文獻:
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