基于改进VIKOR模型的可持续发展绩效评价仿真

Simulation of Sustainable Development Performance Evaluation Based on Improved VIKOR Model

摘要: 可持续发展理念已深入至企业管理层面，在市场竞争的加剧下，如何评估并优选会计师事务所是提高合作企业竞争能力的有效途径。首先按照可持续发展战略，基于平衡计分卡的思想，从财务性、顾客性、内部业务流程性和学习与成长四个维度构建评价指标体系；其次，阐述关联性准则的模糊测度表征的shapley值和交互系数；再次，提出包含准则交互系数的改进型VIKOR方法；最后，对会计师事务所的可持续发展绩效数据进行应用研究。

Abstract: The concept of sustainable development has reached the level of corporate management, how to evaluate and prefer accounting firms is an effective way to improve the competitiveness of cooperative enterprises. Firstly, in accordance with the sustainable development strategy and based on the idea of balanced scorecard, the evaluation index system is constructed from four dimensions: financial, client, internal processes and learning and growth. Secondly, we elaborate the shapley value and interaction coefficient of the fuzzy measurement characterization of relevance criterion. Thirdly, we put forward the improved VIKOR method which includes the interaction coefficient of the criterion; finally, we conduct an applied research on the sustainable development performance data of accounting firms development performance data for applied research.