低碳经济视角下企业绩效审计模型研究及应用--基于灰色关联分析改进模型的案例研究  

Research and application of enterprise performance audit model from the perspective of low-carbon economy——a case study based on the improved grey correlation analysis model

作　　者：刘沙沙[1] 代贞伟[2] 

机构地区：[1] 中国地质大学(武汉)经济管理学院 [2] 长安大学地质工程与测绘学院

出　　处：《中国注册会计师》2013年第12期77-82,共6页The Chinese Certified Public Accountant

摘　　要：基于全球性倡导低碳经济的背景下,结合我国企业绩效审计的实际情况,本文从经济绩效、环境消耗、环境治理、管理绩效、社会评价5个维度45个指标,构建了低碳经济视角下企业绩效审计评价指标体系;在灰色关联分析中引入层次分析法,提出并运用灰色关联的改进模型进行实例分析。研究结果表明:此方法科学实用、操作简便,具有一定的实际应用价值,可为企业绩效审计相关研究提供参考借鉴。In the context of global promotion of low-carbon economy and considering the reality of enterprise performance audit in China, this article builds up the system of assessment factors for enterprise performance audit from the perspective of low-carbon economy, including 45 factors of 5 dimensions covering economic per formance, environment consumption, environment control, management performance and social evaluation. By introducing analytic hierarchy process into the grey correlation analysis model, it puts for ward and applies the improved grey correlation analysis model to conduct a case study. The research shows that this method is scientific, practical and easy to use. It has certain practical value and can provide assistance to the studies regarding enterprise performance audit.

关 键 词：低碳经济 绩效审计 指标体系 灰色关联分析 层次分析法 

分 类 号：F239.22[经济管理—会计学] F224[经济管理—国民经济]