高技术企业经营者财务监控环境的多级可拓综合评价

Comprehensive Evaluation on High-tech Enterprises Financial Supervision Environment System Based on Multilevel Matter Element Model

随着全球高科技企业的迅猛发展,高科技企业已成为重要的经济增长点。由于高技术企业在技术、运作模式等方面的特殊性,应用传统的财务监控模式对高科技企业经营者监控的效果并不理想。根据高技术企业的特征,其财务监控系统应由环境系统、支撑主体系统和运行系统构成。选择有代表性的指标建立高技术企业环境系统的评价指标体系,采用层次分析法确定指标的权重,并以可拓学的多级物元作为基本概念,构建环境系统评价模型,可以为高技术企业财务监控环境系统评价提供可行的方法。实证结果表明,这一模型对高技术企业财务监控的环境系统有较好的评价效果。

With rapid development of high-tech enterprises in the global,it has become the significant point of economic growth.It is not enough to monitor the managers of high-tech enterprise by traditional financial supervision mode,for its special characteristics in the technology,operation mode,etc.According to the high-tech enterprises characteristics,we seperate the financial supervision system into main system,operation system and environment system.Selecting some respective indexes to construct the estimate i...