高技术企业经营者财务监控环境的多级可拓综合评价

随着全球高科技企业的迅猛发展,高科技企业已成为重要的经济增长点。由于高技术企业在技术、运作模式等方面的特殊性,应用传统的财务监控模式对高科技企业经营者监控的效果并不理想。根据高技术企业的特征,其财务监控系统应由环境系统、支撑主体系统和运行系统构成。选择有代表性的指标建立高技术企业环境系统的评价指标体系,采用层次分析法确定指标的权重,并以可拓学的多级物元作为基本概念,构建环境系统评价模型,可以为高技术企业财务监控环境系统评价提供可行的方法。实证结果表明,这一模型对高技术企业财务监控的环境系统有较好的评价效果。

Comprehensive Evaluation on High- tech Enterprises Financial Supervision Environment System Based on Multilevel Matter Element Model

With rapid development of high-tech enterprises in the global,it has become the significant point of economic growth.It is not enough to monitor the managers of high-tech enterprise by traditional financial supervision mode,for its special characteristics in the technology,operation mode,etc.According to the high-tech enterprises' characteristics,we seperate the financial supervision system into main system,operation system and environment system.Selecting some respective indexes to construct the estimate indexes system of environment system,adopting AHP to fix the weights and choosing the multilevel mater-elements in comprehensive extension evaluation can build a environment estimate system model which can provide feasible methods for a high-tech enterprise financial supervision environment evaluation system.It has been verified empirically that the model have a better results to evaluate the environment system of financial monitors in high-tech enterprise effectively.