考虑决策者行为的水环境审计绩效异质信息多指标综合评价
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作者单位:

(1. 广西财经学院会计与审计学院,南宁530003;2. 上海海事大学经济与管理学院,上海201306;3. 三明学院信息工程学院,福建三明365004;4. 三明学院管理学院,福建三明365004)

作者简介:

滕剑仑(1973-), 男, 副教授, 博士, 从事会计决策理论与方法的研究;吴坚(1978-), 男, 教授, 博士生导师, 从事社会网络分析、群决策、多属性决策和综合评价方法等研究.

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E-mail: jyajian@163.com

中图分类号:

C934

基金项目:

国家自然科学基金项目(71231003, 71571166);福建省软科学项目(2017R0094);福建省教育厅人文社会科学项目(JAS160509);三明学院社会科学项目(A201620).


Heterogeneous information and multitude index synthesis evaluation method of water environment audit performance under consideration of DM behaviors
Author:
Affiliation:

(1. School of Accounting and Audit,Guangxi University of Finance and Economics,Nanning 530003,China;2. School of Economics and Management,Shanghai Maritime University,Shanghai 201306,China;3. School of Information Engineering,Sanming University,Sanming 365004,China;4. School of Management,Sanming University,Sanming 365004,China)

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    摘要:

    针对水环境审计绩效评价中存在的模糊性、多指标、异质性等特点,提出考虑决策者行为的水环境审计绩效异质信息多指标评价方法.首先,构建水环境审计绩效评价指标体系;其次,对异质评价信息采用实数、区间数、三角模糊数、语言变量和直觉模糊数5种不同类型数据表示和刻画,并利用前景效用理论,考虑决策者行为对水环境绩效评价的影响,进而提出各个水环境审计绩效异质评价指标关于正负理想解的计算方法,据此确定水环境审计绩效异质评价的水平,并具体给出其评价步骤;最后,通过实例说明所提出方法的有效性和合理性.

    Abstract:

    In order to deal with the fuzzy, multitude index and heterogeneous information in water environment audit performance, the heterogeneous information and multitude index synthesis evaluation method under the consideration of decision makers(DM) behaviors is proposed.Firstly, water environment audit performance evaluation index system is built.Then, five different types of index, including real number, interval number, triangular fuzzy number, linguistic variable and intuitionistic fuzzy number, are used to describe heterogeneous evaluation information.Furthermore, by considering the effect of DM behaviors on water environment audit performance evaluation and applying the prospect utility theory, a computing method is proposed for each water environment audit performance heterogeneous evaluation index with regard to positive and negative ideal solution.According to the computing method, the evaluation level of water environment audit performance with heterogeneous information is confirmed and the evaluation steps are instructed.Finally, a numerical example is given to illustrate the effectiveness and rationality of the proposed method.

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滕剑仑,吴坚,余高锋,等.考虑决策者行为的水环境审计绩效异质信息多指标综合评价[J].控制与决策,2018,33(10):1879-1885

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  • 在线发布日期: 2018-09-28
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