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基于绩效三棱柱模型的农民专业合作社绩效评价指标体系构建 被引量:3

The Construction of Performance Evaluation Index System of Farmers’ Professional Cooperatives Based on Performance Prism Model
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摘要 从考察农民专业合作社是否满足主要利益相关者需求为起点,嵌入生态环境、政府等易被忽视的利益相关者,运用绩效三棱柱模型构建矩阵型指标体系,利用层次分析法赋予各指标权重,按各指标得分及所占权重计算综合分值来判断农民专业合作社绩效高低,是完善农民专业合作社综合评价指标体系、实现绩效优化的一种行之有效的方法。 This paper starts from the investigation of whether the farmers' professional cooperatives meet the needs of the main stakeholders, embeds the stakeholders who are easy to be ignored, such as the ecological environment and the government, uses the performance prism model to build a matrix index system, uses the analytic hierarchy process to give each index weight, and calculate the comprehensive score according to the scores and weights of each index to determine the performance of the farmers' professional cooperatives. It is proved to be an effective method to improve the comprehensive evaluation index system of farmers' professional cooperatives and to achieve performance optimization.
作者 万平 邹玉婷 陈共荣 WAN Ping;ZOU Yu-ting;CHEN Gong-rong(Hunan Women's College,Changsha 410004;Changsha Municipal Taxation Bureau,Changsha 410002;School of Business Administration,Hunan University,Changsha 410082)
出处 《财务与金融》 2019年第5期68-74,共7页 Accounting and Finance
基金 湖南省社会科学基金项目(14YBA173) 湖南女子学院“财务与会计科研创新团队”阶段性成果
关键词 农民专业合作社 绩效评价 绩效三棱柱模型 层次分析法 Farmers' Professional Cooperatives Performance Evaluation Performance Prism Model AHP
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