Fuzzy comprehensive evaluation over the differences and similarities of financial and accounting functions in enterprises
Lu Cai, Xiangyun Yu
COMPUTER MODELLING & NEW TECHNOLOGIES 2013 17(5C) 9-13
Beijing Polytechnic College, Beijing, China, 100042
As for this issue, the thesis firstly analyzes the specific functions of the finance and accounting in enterprises and certifies the differences. Later, Analytic Hierarchy Process (AHP) is adopted to establish the multilevel fuzzy comprehensive evaluation model respectively for corporate financial performance and the accounting information quality. Besides, the main evaluation criteria of an enterprise’s financial and accounting functions and the main factors affecting the functions of the evaluation are analyzed to explore specific measures for improve corporate financial and accounting department. It can be concluded that the exercise of the financial functions need to rely on the profitability and the development capacity of the enterprises and specifically speaking, the utilization of factors of production and the quality of the portfolio operating should be placed under well control. The key evaluation criterion of the accounting function is the quality of accounting information, which will exert a positive impact on long-term business decisions. The fuzzy comprehensive evaluation studied in this thesis does not include all the evaluation indicators. And in the practices of corporate development, new evaluation indicators should be explored continuously to improve the evaluation system. Therefore, the financial and accounting functions can be better understood and applied.