本文關(guān)鍵詞：沃爾評(píng)分法的改進(jìn)及其在家電企業(yè)的應(yīng)用研究　出處：《會(huì)計(jì)之友》2017年12期 　論文類(lèi)型：期刊論文

  更多相關(guān)文章： 沃爾評(píng)分法 財(cái)務(wù)綜合評(píng)價(jià) 層次分析法 一致性檢驗(yàn)

【摘要】：傳統(tǒng)的沃爾評(píng)分法評(píng)價(jià)模型單一,不能滿足對(duì)現(xiàn)代集團(tuán)化企業(yè)進(jìn)行財(cái)務(wù)綜合評(píng)價(jià)的要求。研究改進(jìn)了沃爾評(píng)分法的指標(biāo)選取原則,通過(guò)對(duì)財(cái)務(wù)指標(biāo)維度的分解,運(yùn)用關(guān)鍵業(yè)績(jī)指標(biāo)法和工作分析法,結(jié)合綜合分析內(nèi)容,采用調(diào)查問(wèn)卷的方式對(duì)獲取的指標(biāo)進(jìn)一步甄選,確定了5個(gè)一級(jí)指標(biāo)和15個(gè)二級(jí)指標(biāo);利用AHP軟件對(duì)所獲得的評(píng)價(jià)主體各指標(biāo)判斷矩陣測(cè)算其權(quán)重,改善了原有各項(xiàng)考核指標(biāo)的評(píng)分計(jì)算方法,并采用一致性檢驗(yàn)方法對(duì)該組指標(biāo)權(quán)重的合理性進(jìn)行假設(shè)檢驗(yàn),從而完成新的綜合評(píng)價(jià)指標(biāo)體系構(gòu)建。最后,將所構(gòu)建的新指標(biāo)體系應(yīng)用到某家電企業(yè)進(jìn)行實(shí)證研究,為家電行業(yè)企業(yè)財(cái)務(wù)綜合評(píng)價(jià)指標(biāo)體系的研究與探索提供實(shí)踐依據(jù)。
[Abstract]:The traditional wal evaluation model is single, which can not meet the requirements of comprehensive financial evaluation for modern group enterprises. Study on the improvement of the principle of choosing the wall marking way through the decomposition of indicators, financial indicators, the use of key performance indicators and analysis method, combined with a comprehensive analysis of the content, using the method of questionnaire to obtain further selection indicators identified 5 level indicators and 15 two level indexes; the the evaluation of the main indexes of judgment matrix calculate the weights by using the AHP software, improve the calculation method of the assessment index score, and the consistency test method for rationality of the weight of the index test of hypothesis, thus completing the construction of comprehensive evaluation index system of the new. Finally, we apply the new index system to a household appliance enterprise to make empirical research, and provide a practical basis for the research and exploration of the financial comprehensive evaluation index system of household appliance industry.
【作者單位】： 沈陽(yáng)科技學(xué)院;
【基金】：2015年遼寧社科基金項(xiàng)目(JG15DB326)
【分類(lèi)號(hào)】：F224;F406.7;F426.6
【正文快照】： 隨著經(jīng)濟(jì)全球化的進(jìn)一步推進(jìn),財(cái)務(wù)綜合評(píng)價(jià)的重要性對(duì)企業(yè)財(cái)務(wù)狀況做出綜合評(píng)價(jià)。日益凸顯。財(cái)務(wù)綜合評(píng)價(jià)有機(jī)整合了企業(yè)營(yíng)運(yùn)能力、償債能(二)指標(biāo)權(quán)重缺乏依據(jù)力、盈利能力和發(fā)展能力等指標(biāo),通過(guò)測(cè)算相關(guān)指標(biāo)數(shù)值,沃爾評(píng)分法沒(méi)有給出7個(gè)指標(biāo)具體賦權(quán)的理論依據(jù),對(duì)企業(yè)整體財(cái)，

本文編號(hào)：1342757