摘要
为使绩效评价体系有效传递农民专业合作社的战略目标,运用BSC的基本原理,构建包括4个目标层、10个准则层共25个指标的农民专业合作社绩效评价指标体系,并采用层次分析法(AHP)对各指标进行赋权,按各指标的得分与赋予权重计算分值,综合全部得分判断农民专业合作社绩效的高低。
In order to make a performance evaluation system that can effectively reflect the strategic objectives of farmers' cooperatives,this essay establishes a performance evaluation system for farmers' cooperatives by using the basic principle of BSC,including 4 target layers,10 criterion layers of 25 indicators. Besides,the paper uses the analytic hierarchy process( AHP) to endow the performance evaluation indicators with weight and calculates the scores according to each index's score and the given weight,then synthesizes all the scores to determine the level of performance of farmers' cooperatives.
出处
《会计研究》
CSSCI
北大核心
2014年第2期64-70,95,共7页
Accounting Research
基金
湖南省自然科学基金一般项目(13JJ6023)的阶段性成果
