摘要
财务制度设计、运行及反馈的有效性决定其在财务活动中行为导向、行为校正、行为评价及行为激励四大功能的健全性及其效能,进而决定财务制度有效性。这一财务制度有效性决定机理是财务制度有效性评价与诊断的路径依托。财务制度有效性评价与诊断应以"集体合意"思想为价值观,基于模糊综合评判原理的财务制度有效性评价和基于层次分析原理的财务制度有效性诊断,实现了利益相关主体对制度有效性及问题点的"众判",与"集体合意的公共品"这一财务制度本质一脉相承。
The design,operation,and feedback of the financial system determines the integrity of the behavioral orientation,behavioral correction,behavioral evaluation and behavioral stimulation in the financial activities,and thus influences the effectiveness of the financial system. This mechanism is the path to evaluate and diagnose effectiveness in the financial system. The evaluation and diagnosis of the effectiveness in the financial system should take the concept of Collective Agreement into account. The fuzzy comprehensive effectiveness evaluation and AHP effectiveness diagnosis in the financial system realize the consensus of stakeholders on the system effectiveness and problems,consistent with the nature of public goods with collective agreement.
作者
马广林
张悦
Guanglin Ma;Yue Zhang(Management College,Ocean University of China,Qingdao Shandong 266100,China)
出处
《会计与经济研究》
CSSCI
北大核心
2018年第6期52-67,共16页
Accounting and Economics Research
关键词
财务制度
集体合意
有效性
评价
诊断
financial system
collective agreement
effectiveness
evaluation
diagnosis
