摘要
为经济责任审计建立一套比较全面、客观的评价指标体系,为真实、准确的评价管理者的经济责任履行情况提供较好的基础。采用改进的沃尔比重评分法和集值统计法分别对定量和定性指标进行评分,并设计一种新的计分方法,可以使企业层面的指标与个人层面指标不相互影响,形成统一的整体。
We design a comprehensive and objective evaluation system for economic responsibility audit,and it provides a solid foundation for management to truly evaluate the people being audited. We adopt Wooer weight grade method and set valued statistics to estimate quantitative parameters and qualitative parameters respectively, and design a new method to calculate disturbing each other. grades which can make enterprise indictors and moral indictors form a unified unit without.
出处
《科技与管理》
2013年第1期104-107,共4页
Science-Technology and Management
关键词
经济责任审计
评价指标
研究
economic responsibility audit
evaluation system
research
