对中小企业发展能力评价指标体系的研究会计学专业论文.docxVIP

V V Abstract Small and medium-sized enterprise is the important foundation and accelerator that support the national economic development, people concern about whether it can support the sustainable social development from all walks of life. Enterprises’ development capability is the point of sustainable development, so constructing and utilizing evaluation index system of small and medium-sized enterprise development capability has very important significance, especially to enterprises’ long-term development strategy and the governments macroeconomic control. Firstly this paper redefines the meaning and form of small and medium-sized enterprise development ability and constructs a new and more comprehensive the evaluation index system of small and medium-sized enterprise development ability, which bases on reading some domestic and international literature. In this paper, small and medium-sized enterprise development capability evaluation index has eight indexes: four financial indexprofitability, solvability, operating capacity, accumulation ability, and four non-financial index--core layer, system layer, product level, relation layer. Secondly, this paper introduces and analyzes several existing evaluation methods, and summarizes shortcomings of various evaluation methods. Thirdly, paper adopts a comprehensive and scientific method—ANP which combining quantitative and qualitative analysis for the evaluation of small and medium-sized enterprise development capability. Lastly, according to an enterprises relevant data, this paper calculate comprehensive score of development ability. So people can know the development potential of enterprises and put forward suggestions on improvement to support the long-term development of enterprises. Keywords: Development capability; Financial index; Non-financial index; ANP III III 目 录 第 1 章 绪 论1 1.1 研究背景及意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 国内外企业发展能力评价指标研究动态 2 1.2.1 国外研究动态 2 1.2.2 国内研究动态 4 1.3 研究思路及方法 7 1.4 论文主要研究内容及结构 7 1.5 主要创新