灰色系统层次分析法及其在财务支出绩效评价中的应用

S. Dong, Zeng-zhen Shao
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引用次数: 0

摘要

层次分析法是人们在财务绩效评价中经常使用的一种方法。传统的层次分析法考虑到人的认知的不确定性,往往导致信息认知的不确定性。单靠AHP很难得到好的结果。根据财务支出3E原则,提出了灰色系统与层次分析法相结合的财务支出绩效评价策略。结果表明,该方法的性能评价精度较高。
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AHP of Gray System and Its Application in Performance Evaluation of Financial Expenditure
HP (Analytic Hierarchy Process) is a kind of method that people use frequently in the financial performance evaluation. Traditional AHP method often leads to uncertainty of information cognition considering the uncertainty of person's cognition. It's not easy to get good results only with AHP. According to 3E principle of financial expenditure, this paper proposes the strategy which combines the gray system with the analytic hierarchy process theory together to appraise financial expenditure performance. Result shows that the accuracy of performance evaluation is higher.
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