Based on the fuzzy theory, a careful analysis has been made to the fuzzy feature of accounting information, the dialectical relatioinship beteen fuzziness and accuracy and their influence on improvement of accounting information quality.

• 根据模糊原理对会计信息的模糊性、模糊性与精确性关系 ,以及它们对提高会计信息质量的影响进行了较详细分析