Most studies on investment evaluation mainly focus on enterprise economic benefits only, without process operability and sustainability considered. In this paper, we suggest that investment evaluation in process indus...Most studies on investment evaluation mainly focus on enterprise economic benefits only, without process operability and sustainability considered. In this paper, we suggest that investment evaluation in process industries should be executed under three strategic objectives--enterprise benefits, social benefits and customer benefits. A systematic investment evaluation and decision-making method with a four-step procedure based on the analytic hierarchy process (AHP) is proposed to evaluate various qualitative and quantitative elements with various criteria. At the first step, the decision hierarchy is constructed under the three strategic objectives. Second, pair-wise comparison is utilized to evaluate the weights of elements and criteria. Third, qualitative elements are quantified by pair-wise comparison and quantitative elements are re-scaled by a uniform criterion. At the last, the best choice is made through synthesizing values upward in the hierarchy. An investment decision support system (DSS) is developed based on Microsoft Excel, and applied to a retrofit investment of united fluid catalytic cracking(FCC) and liquefied gas separation process in a refinery plant.展开更多
Corporate governance has become one of the major international issues that have succeeded in attracting a good deal of public interest in recent years, especially since the recent spate of ＂world famous＂ scandalous ...Corporate governance has become one of the major international issues that have succeeded in attracting a good deal of public interest in recent years, especially since the recent spate of ＂world famous＂ scandalous corporate failures. Today, it is considered that corporate governance plays an important role in the economic health of corporations and society in general. Improving corporate governance is a systematic project, it is necessary to the internal governance and external governance of the ways multi-pronged.展开更多
The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise eco...The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise economic business more convenient and efficient. Here came the computer controlled environment audit new risks, of course, the computer technology applied to the audit work to improve the audit efficiency by a lot, but also increased the complex information technology environment audit risk. Starting from the concept of computer audit risk, this paper analyzes and discusses the new risks and causes of audit under the computer condition, and puts forward some constructive risk control measures.展开更多
This paper reviewed the mode and optimization of the traditional enterprise＇s system engineering management briefly by combining the new situation of economy in the 21st century, pondered over its development and opt...This paper reviewed the mode and optimization of the traditional enterprise＇s system engineering management briefly by combining the new situation of economy in the 21st century, pondered over its development and optimization in the new century, explored its new development and optimization under the new situation of economy.展开更多
基金Supported by National Natural Science Foundation of China (No. 79931000) and The State Major Basic Research Development Program (G20000263).
文摘Most studies on investment evaluation mainly focus on enterprise economic benefits only, without process operability and sustainability considered. In this paper, we suggest that investment evaluation in process industries should be executed under three strategic objectives--enterprise benefits, social benefits and customer benefits. A systematic investment evaluation and decision-making method with a four-step procedure based on the analytic hierarchy process (AHP) is proposed to evaluate various qualitative and quantitative elements with various criteria. At the first step, the decision hierarchy is constructed under the three strategic objectives. Second, pair-wise comparison is utilized to evaluate the weights of elements and criteria. Third, qualitative elements are quantified by pair-wise comparison and quantitative elements are re-scaled by a uniform criterion. At the last, the best choice is made through synthesizing values upward in the hierarchy. An investment decision support system (DSS) is developed based on Microsoft Excel, and applied to a retrofit investment of united fluid catalytic cracking(FCC) and liquefied gas separation process in a refinery plant.
文摘Corporate governance has become one of the major international issues that have succeeded in attracting a good deal of public interest in recent years, especially since the recent spate of ＂world famous＂ scandalous corporate failures. Today, it is considered that corporate governance plays an important role in the economic health of corporations and society in general. Improving corporate governance is a systematic project, it is necessary to the internal governance and external governance of the ways multi-pronged.
文摘The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise economic business more convenient and efficient. Here came the computer controlled environment audit new risks, of course, the computer technology applied to the audit work to improve the audit efficiency by a lot, but also increased the complex information technology environment audit risk. Starting from the concept of computer audit risk, this paper analyzes and discusses the new risks and causes of audit under the computer condition, and puts forward some constructive risk control measures.
文摘This paper reviewed the mode and optimization of the traditional enterprise＇s system engineering management briefly by combining the new situation of economy in the 21st century, pondered over its development and optimization in the new century, explored its new development and optimization under the new situation of economy.
