节点文献
利益相关者理论条件下对经营者财务监控指标体系的设计研究
Design of CEO Financial Monitoring Index System Based on Stakeholder Theory
【摘要】 综述了现行财务监控理论及监控指标体系的设计,分析了各利益相关者为实现其利益可能设计的监控指标,并把这些指标归纳为财务、顾客、过程、员工、社会五个方面。在深入剖析这些指标后,选用层次分析法确定各指标的权重,构建了完整的利益相关者财务监控指标体系。
【Abstract】 This paper summarizes prevailing financial monitoring theory and index system design, analyzes almost all monitoring indexes relative to stakeholders for their own interests, and categorizes them into five aspects of finance, customer, process, employee and society. Having thoroughly analyzed these indices, and assigning weights to them by means of analytic hierarchy process(AHP), an effective financial monitoring index system is built up.
【基金】 哈尔滨市科技局基金项目资助(2003AFXJ042)
- 【文献出处】 管理科学 ,Policy-making Reference , 编辑部邮箱 ,2005年03期
- 【分类号】F275
- 【被引频次】53
- 【下载频次】534