摘要
提供高质量的会计信息是会计人员的基本任务之一,而其职业判断绩效直接影响会计信息的质量.分析了会计人员职业判断绩效的影响因素,建立了会计人员职业判断绩效的多级模糊综合评价模型.应用实例表明,该模型克服了定性评价主观性过强的缺陷,具有良好的客观性、合理性和有效性,是会计人员职业判断绩效评价的一种实用工具.
To provide high quality accounting information is one of the basic tasks of accounting staff.But its occupation judgment achievements affect directly the quality of accounting information.We have analyzed the factors of accountant occupation judgment achievements,established multistage fuzzy synthetic evaluation model for accountant occupation achievement judgment.Application indicates that this model has overcome the flaw of too much subjectivity in qualitative appraisal with objectivity,the rationality and the validity.It is a kind of practical tool for achievement appraisal of accountant occupation judgment.
出处
《大庆石油学院学报》
CAS
北大核心
2006年第5期104-106,共3页
Journal of Daqing Petroleum Institute
关键词
职业判断
会计人员
模糊评价
绩效评价
occupation judgment
accounting staff
fuzzy appraisal
achievement appraisal
