论文部分内容阅读
本世纪六十年代以前,人们从理论上对于对象的模糊性知之甚少,因而许多科学理论,当然也包括会计理论在内,总是追求精确,避免模糊。但是,自从1965年美国控制论专家扎德(L. A. Zadeh)创立了模糊数学、提出了“模糊性”概念之后,人们便开始力求在各个领域中发现“模糊”,描述和解决“模糊”的现象。人们发现,模糊现象在现实生活中是屡见不鲜的,要比精确现象多得多,甚至可以说一切现象归根结底都是模糊的,人们尝试着开拓“精确”之外的新路。
Before the 1960s, people knew little about the ambiguity of objects in theory. Therefore, many scientific theories, of course, including accounting theory, always pursue precision and avoid ambiguity. However, since the American cybernetic expert LA Zadeh founded fuzzy mathematics in 1965 and put forward the concept of “ambiguity,” people began to seek to find “ambiguity” in various fields and to describe and solve “ambiguous” phenomena . It has been found that the phenomenon of vagueness is uncommon in real life, much more than the exact phenomenon. It can even be said that all phenomena are vague after all. People try to explore new paths beyond “precision.”