国企绿色经济责任审计评价的AHP模型思考与改进

The Comprehensive Green Economic Responsibility Audit Evaluation of State-owned Enterprises and the Improved AHP Model

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归属学者：

郑国洪

归属院系：

商学院（监察审计学院）

作者：

郑国洪

摘要：

绿色经济是促进经济与人和自然协调发展的经济发展方式,因此构建国企绿色经济责任审计评价指标具有重要的现实意义。在文献综述的基础上,从生产经营、可持续发展、绿色社会责任三个维度,构建国企绿色经济责任综合审计评价指标体系,该指标体系包括三个一级指标、十七个二级指标。以层次分析法(AHP)构建了国企绿色经济责任综合审计评价模型。

语种：

中文

出版日期：

2017-02-15

学科：

产业经济学; 会计学

收录：

CSSCI

提交日期：

2018-01-11

引用参考：

郑国洪. 国企绿色经济责任审计评价的AHP模型思考与改进[J]. 西南政法大学学报,2017(01):97-104.

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知识共享许可协议-署名

  • dc.title
  • 国企绿色经济责任审计评价的AHP模型思考与改进
  • dc.contributor.author
  • 郑国洪
  • dc.contributor.author
  • ZHENG Guo-hong;School of Management, Southwest University of Political Science and Law
  • dc.contributor.affiliation
  • 西南政法大学;
  • dc.publisher
  • 西南政法大学学报
  • dc.publisher
  • Journal of Southwest University of Political Science and Law
  • dc.identifier.year
  • 2017
  • dc.identifier.issue
  • 01
  • dc.identifier.volume
  • v.19;No.109
  • dc.identifier.page
  • 97-104
  • dc.date.issued
  • 2017-02-15
  • dc.language.iso
  • 中文
  • dc.subject
  • 国有企业;;绿色经济综合责任审计;;AHP模型
  • dc.subject
  • state-owned enterprises;;comprehensive green economic responsibility audit;;the AHP Model
  • dc.description.abstract
  • 绿色经济是促进经济与人和自然协调发展的经济发展方式,因此构建国企绿色经济责任审计评价指标具有重要的现实意义。在文献综述的基础上,从生产经营、可持续发展、绿色社会责任三个维度,构建国企绿色经济责任综合审计评价指标体系,该指标体系包括三个一级指标、十七个二级指标。以层次分析法(AHP)构建了国企绿色经济责任综合审计评价模型。
  • dc.description.abstract
  • A green economy is a pattern of economic development that promotes the coordinated development of economy,the people and the nature,therefore the construction of green economic led by the state-owned enterprises responsibility audit evaluation index is practically significant. On the basis of literature review,the present study builds the green evaluation index system of comprehensive economic responsibility audit in state-owned enterprises form the following three dimensions, namely, production and business operation,sustainable development and green social responsibility. The index system includes 3 first grade indexes and 17 secondary indexes. This paper applied analytic hierarchy process( AHP) to the construction of the comprehensive green economic responsibility audit of the state-owned enterprises evaluation model.
  • dc.identifier.CN
  • 50-1024/C
  • dc.identifier.issn
  • 1008-4355
  • dc.identifier.if
  • 0.390
  • dc.subject.discipline
  • F276.1;F239.47
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