摘要
通过采用层次分析法(AHP)和模糊综合评价理论(FCE)建立全面预算管理绩效评价模型,文章对影响预算管理效果的因素进行分析,发现影响预算管理绩效评价的因素,为我国加强预算管理,提高预算管理水平提供理论和方法依据。
Establishing a performance evaluation model of comprehensive budget management through the use of analytic hierarchy process (AHP) and Fuzzy Comprehensive Evaluation Theory (FCE), this paper analysis factors that affect the effectiveness of budget management, founding out the factors that affect budget management performance evaluation,which provide theory, method to strengthen budget management, improve the level of f budget management for our country.
出处
《企业技术开发》
2010年第2期95-98,共4页
Technological Development of Enterprise
关键词
模糊评价
层次分析法
全面预算管理
绩效评价
fuzzy comprehensive evaluation
analytic hierarchy process comprehensive budget management
performance evaluation