摘要
会计师事务所信用评价是一个多因素综合评价过程。本文构建了以会计师事务所内部管理水平、从业人员专业胜任能力、执业状况、组织结构、承担风险能力和信用状况等6个方面为主要指标的会计师事务所信用评价指标体系,并对这些评价指标及其二级指标采用多层次灰色模糊评价方法,在评价指标权重确定时运用带有专家可信度的非线性优化层次分析法,不仅使评价指标的权重更为科学、合理,更降低了评价指标体系度量的困难性和评价过程中的人为因素误差。
Accounting finn credit evaluation is a process of multi-factors comprehensive evaluation. In this paper,the index system for accounting firm credit is constructed,which includes accounting firm internal management,employee＇s professional competence,operation state,institutional framework,risk undertaking ability and credit state. These indexes are evaluated by a multi-level grey evaluation and fuzzy mathematics method. It does not only make index evaluation more scientific and rational, but also reduces the difiqculty of evaluation index system measurement and the human factor error in the evaluation process.
出处
《财务与金融》
北大核心
2009年第2期35-40,共6页
Accounting and Finance
基金
湖南省社科基金(07YBB287)"制度伦理视角下独立审计信用监管机制研究"阶段性成果
