scholarly journals Research on Accounting Intelligence System Modeling of Financial Performance Evaluation

2021 ◽  
Vol 2021 ◽  
pp. 1-9
Author(s):  
Ziyue Chen
Keyword(s):  
Sustainable Development ◽  
Performance Evaluation ◽  
Financial Performance ◽  
Evaluation System ◽  
Clustering Algorithm ◽  
Evaluation Model ◽  
System Modeling ◽  
Listed Companies ◽  
Enterprise Management ◽  
The Sustainable Development

In the current competitive market environment, both enterprises and academia attach great importance to the research of financial performance evaluation. The quality of financial performance directly affects the sustainable development of enterprises. With the deepening of enterprise management concept, enterprises pay more attention to the use of financial performance evaluation analysis to promote the sound development of the whole enterprise. In order to understand the development status and development trend of enterprises and improve the efficiency of enterprise management, it is of great significance to establish a scientific and professional financial performance evaluation model for the sustainable development of enterprises. In this paper, based on FCM clustering algorithm, a fuzzy decision model is established. Combined with the factors affecting the financial performance of enterprises, the corresponding indicators are selected from the four aspects of profitability, operation ability, debt paying ability, and development ability to construct the financial performance evaluation system, and the comprehensive fuzzy evaluation model is constructed according to the financial evaluation system. This paper selects listed companies as the research object to evaluate and analyze the performance of enterprises. The results show that the overall performance of listed companies is not ideal and solvency, operation ability, and development ability need to be enhanced. Finally, in view of the problems existing in the listed enterprises, this paper puts forward the following countermeasures: implement cost assessment and pay attention to cost analysis to strengthen cost control; strengthen the cooperation between industrial chain enterprises and R&D departments; and pay attention to the use of talents and improve the ability of independent innovation.

scholarly journals Sustainable Deforestation Evaluation Model and System Dynamics Analysis

2014 ◽  
Vol 2014 ◽  
pp. 1-14 ◽  
Author(s):  
Huirong Feng ◽  
C. W. Lim ◽  
Liqun Chen ◽  
Xinnian Zhou ◽  
Chengjun Zhou ◽  
...  
Keyword(s):  
Sustainable Development ◽  
System Dynamics ◽  
Evaluation System ◽  
Evaluation Model ◽  
Dynamic Effect ◽  
Visual Image ◽  
Sustainable Forestry ◽  
Flow Diagram ◽  
The Sustainable Development ◽  
Time Dynamic

The current study used the improved fuzzy analytic hierarchy process to construct a sustainable deforestation development evaluation system and evaluation model, which has refined a diversified system to evaluate the theory of sustainable deforestation development. Leveraging the visual image of the system dynamics causal and power flow diagram, we illustrated here that sustainable forestry development is a complex system that encompasses the interaction and dynamic development of ecology, economy, and society and has reflected the time dynamic effect of sustainable forestry development from the three combined effects. We compared experimental programs to prove the direct and indirect impacts of the ecological, economic, and social effects of the corresponding deforest techniques and fully reflected the importance of developing scientific and rational ecological harvesting and transportation technologies. Experimental and theoretical results illustrated that light cableway skidding is an ecoskidding method that is beneficial for the sustainable development of resources, the environment, the economy, and society and forecasted the broad potential applications of light cableway skidding in timber production technology. Furthermore, we discussed the sustainable development countermeasures of forest ecosystems from the aspects of causality, interaction, and harmony.

scholarly journals USING A HYBRID DECISION-MAKING MODEL TO EVALUATE THE SUSTAINABLE DEVELOPMENT PERFORMANCE OF HIGH-TECH LISTED COMPANIES

2016 ◽  
Vol 17 (3) ◽  
pp. 331-346 ◽  
Author(s):  
Yih-Chang OU
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Performance Evaluation ◽  
Listed Companies ◽  
Investment Strategy ◽  
Management Decision ◽  
High Tech ◽  
Bottom Line ◽  
Ranking Problem ◽  
The Sustainable Development

In this study, we use a triple bottom-line concept including economic, social and environmental performance as the sustainable development performance evaluation categories for companies. Moreover, an integrated model based on grey relational analysis, decision-making trial and evaluation laboratory, analytic network process and the technique for order preference by similarity to ideal solution is proposed for solving a corporate sustainability performance evaluation and ranking problem. In order to verify the proposed model, we adopt 34 high-tech listed companies in Taiwan as the research object to measure companies’ sustainable development performance and ranking in 2013. The results can be used as an important basis for management decision-making, and can also serve as reference for banks and investors when developing investment strategy.

Fuzzy Evaluation Method of Sustainable Development of Mining Area

2014 ◽  
Vol 587-589 ◽  
pp. 86-91
Author(s):  
Ri Jia Ding ◽  
Lu Yin
Keyword(s):  
Sustainable Development ◽  
Evaluation System ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Evaluation Model ◽  
Fuzzy Comprehensive Evaluation ◽  
Mining Area ◽  
Actual Condition ◽  
Fuzzy Evaluation ◽  
The Sustainable Development

With respect to mining area, to establish an evaluation system that aims to reflecting its actual condition and assessing its sustainable development ability has been of importance. In this paper, we discussed the meaning of sustainable development and evaluation factors, and then built a fuzzy comprehensive evaluation model to evaluate the sustainable development condition of mining area.

scholarly journals Research on the Mechanism of the Sustainable Development Model of Enterprises Based on Big Data Analysis Model

2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Wei Zhang ◽  
Chaodan Yang ◽  
Ying Cheng ◽  
Haiying Chen ◽  
Wei Wang
Keyword(s):  
Sustainable Development ◽  
Performance Evaluation ◽  
Evaluation System ◽  
Business Performance ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Fuzzy Comprehensive Evaluation ◽  
The Sustainable Development ◽  
Performance Evaluation System ◽  
Comprehensive Evaluation Method

This paper adopts the analysis method of big data to conduct an in-depth analysis and research on the sustainable development mechanism of enterprises, firstly, combing the content and methods of enterprise business performance evaluation, defining enterprise sustainable development, and exploring the integration of enterprise sustainable development and enterprise business performance evaluation by specifically analyzing from different perspectives. Then, we analyze the industry in which the enterprise is located, its business situation, and strategy, and after analyzing the current business performance evaluation system of the enterprise, we point out its problems. The current performance evaluation system is incomplete, focuses only on economic benefits, is not long term, and does not consider the company’s strategy and stakeholders’ needs, which affects its importance and feasibility. Then, the above analysis is integrated to build a performance evaluation system consisting of four dimensions, namely, economic dimension, scientific research and innovation dimension, social dimension, and ecological dimension, from the perspective of sustainable development, and a total of 29 indicators are selected. Then, the two research tools of first value method and fuzzy comprehensive evaluation method were combined, based on the panel data of enterprises from 2016 to 2020; the first value method was used to get the weights of each indicator in the business performance evaluation system. The fuzzy comprehensive evaluation method was used to get a comprehensive evaluation score of enterprise’s business performance in 2019, and then the evaluation results were analyzed in detail and suggestions were made, which confirms that enterprises are based on the sustainable development perspective. The evaluation of business performance is necessary and important. Finally, we propose supporting safeguards, such as establishing a performance evaluation team and a monitoring mechanism, dynamically improving the enterprise performance evaluation system, establishing a sustainable corporate culture, preparing and publishing a sustainable development report, and accelerating the information construction of performance evaluation.

scholarly journals Sustainable Construction Project Management (SCPM) Evaluation—A Case Study of the Guangzhou Metro Line-7, PR China

2019 ◽  
Vol 11 (20) ◽  
pp. 5731 ◽  
Author(s):  
Na Dong ◽  
Yanting Fu ◽  
Feng Xiong ◽  
Lujie Li ◽  
Yibin Ao ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Performance Evaluation ◽  
Project Management ◽  
Evaluation System ◽  
Evaluation Model ◽  
Construction Project ◽  
Research Work ◽  
Sustainable Construction ◽  
Construction Project Management ◽  
Sustainable Performance

As a pillar industry of the Chinese national economy, the construction sector needs to improve its level of management to embrace sustainable development. Sustainable construction project management (SCPM) performance evaluation can help to raise the level of management. However, the existing evaluation system that takes into account both the sustainable development and the dimension of traditional project management is meager. In order to address this problem, this study sets out an integrated sustainable performance evaluation method for SCPM, along with a comprehensive analysis of both traditional and future management directions. Through literature review and enterprise data analysis of the relevant factors of finance, schedule, quality, and safety, etc., indicators are filtered and classified. In order to determine the strength of each indicator, a questionnaire is administered to construction professionals within a large construction enterprise (group). From the result of the weight with an improved Group-G1 (iG1) method (finance 0.206, schedule 0.206, quality 0.185, safety 0.134, informatization 0.134, and greenization 0.134), it indicates that finance, schedule and quality management are still top three important dimensions in SCPM. However, amazingly, the greenization and informatization management is as significant as safety management. Finally, based on set pair analysis, the Guangzhou Metro Line 7 project is used as a verifying case, affirming the validity of the sustainable performance evaluation model. The above SCPM evaluation model can not only provide a guideline for construction companies’ sustainable management in China, but also serve as reference cases for other countries/regions to carry out relevant research work.

Study of Comprehensive Performance Evaluation System Based on the Sustainable Development of Modern Enterprise

2014 ◽  
Vol 675-677 ◽  
pp. 1777-1780
Author(s):  
Ying Zhang ◽  
Li Hui Xiong
Keyword(s):  
Sustainable Development ◽  
Performance Evaluation ◽  
Development Strategy ◽  
Evaluation System ◽  
Economic Consequences ◽  
Enterprise Performance ◽  
Evaluation Design ◽  
The Sustainable Development ◽  
Performance Evaluation System ◽  
Modern Enterprise

Traditional enterprise performance evaluation system is to achieve the objective of maximizing corporate value, focusing on the economic consequences, without considering the ecological environment, social responsibility and other non-financial factors, which is obviously inconsistent with the requirements of sustainable development. In this paper, an objective analysis of the existing financial performance evaluation system defects, based on the sustainable development strategy, discussed the performance evaluation of the goals and values, evaluation principles, contents and multiple other aspects of evaluation design, and then build enterprise Performance Evaluation System under the perspective of sustainable development .

Resources Evaluation of Coal Construction Project Based on Sustainable Development

2011 ◽  
Vol 58-60 ◽  
pp. 315-318
Author(s):  
Xiao Bo Shi ◽  
Mei Lin
Keyword(s):  
Sustainable Development ◽  
Evaluation System ◽  
Construction Projects ◽  
Social Economic ◽  
Construction Project ◽  
The Sustainable Development ◽  
Coal Resources ◽  
Resources Evaluation ◽  
Development Tendency ◽  
Social Economic Development

The resources problems, caused by the coal construction projects in our country, brought about an increasing pressure to the coal production and many hidden troubles to social economic development. The article according to the development tendency of coal resources in our country, discussed coal resources as a rare and drain resources. At the same time, the paper puts forward Sustainable Development of coal resources; then builts an evaluation system of coal construction project on the basic of Sustainable Development. The purpose of the system was to direct the development of coal construction projects, finally come to the Sustainable Development of resources, economic and society.

scholarly journals Conservation for Sustainable Development: The Sustainability Evaluation of the Xijie Historic District, Dujiangyan City, China

2018 ◽  
Vol 10 (12) ◽  
pp. 4645 ◽  
Author(s):  
Huaiyun Kou ◽  
Jian Zhou ◽  
Jie Chen ◽  
Sichu Zhang
Keyword(s):  
Sustainable Development ◽  
Stakeholder Participation ◽  
Evaluation Model ◽  
Historic District ◽  
Sustainability Evaluation ◽  
The Sustainable Development ◽  
Historic Districts ◽  
Practical Applications ◽  
Questionnaire Surveys ◽  
Using Data

Historic districts have become a significant aspect of urban diversity and sustainable development, due to their dual attributes of cultural heritage and living community. This study aims to assess the influence of conservation efforts on the sustainable development of historic districts. Based on a literature review, this study designed a sustainability evaluation model that included twelve indicators and twenty-seven sub-indicators, in reference to heritage conservation, stakeholder participation, economic development, and planning and governance. The case study of the Xijie Historic District in Dujiangyan City, China, was selected to apply the model. Using data collected via questionnaire surveys and in-depth interviews, and using qualitative and quantitative combined methods and weighted averages, the model produced the sustainability index of the Xijie Historic District. Further examinations were performed and findings were explored, regarding the conservation efforts for the Xijie Historic District. Despite the research limitation of a lack of multi-sample verification, the results of the assessment are consistent with what is found in practice, demonstrating the validity of the model. The sustainability evaluation model can be applied to various historic districts and regions, by reassigning indicator weights to the different cases; the indicators system also provides references for research and practical applications for the conservation and sustainable development of other heritage types.

scholarly journals An Evaluation System for Sustainable Urban Space Development Based in Green Urbanism Principles—A Case Study Based on the Qin-Ba Mountain Area in China

2020 ◽  
Vol 12 (14) ◽  
pp. 5703 ◽  
Author(s):  
Xiaohui Yu ◽  
Sai Ma ◽  
Kang Cheng ◽  
Grigorios L. Kyriakopoulos
Keyword(s):  
Sustainable Development ◽  
Urban Space ◽  
Evaluation System ◽  
Spatial Development ◽  
Ecological Environment ◽  
Mountain Area ◽  
The Sustainable Development ◽  
Green Development ◽  
Sustainable Evaluation ◽  
Ecological Capital

Since the 20th century, the deterioration of the ecological environment around the world has challenged urban space construction. With the development of urbanization, the consumption of resources and energy has increased, the level of biodiversity has decreased, environmental pollution is approaching the critical level, and the contradiction between human habitat activity and ecological environment has become increasingly prominent. The sustainable development of urban space along with its economic and social benefits, taking into account the quality of life and ecological environment, has become a new and important subject that needs to be explored. In this study, the indices of the evaluation system for sustainable urban spatial development in regions with underdeveloped economies but rich in ecological resources are arranged in sequence through the systematic coupling analysis of collaborative evaluation information and a quantitative analysis. The influences of urban space elements on sustainable urban development are disclosed. On the basis of the generated data, an evaluation system for sustainable urban spatial development with a complete set of information is proposed. The proposed system is applicable to urban spatial development evaluation in regions in China with underdeveloped economies but rich in ecological capital. First, the basic concept of system coupling is introduced, and a coupling relationship between urban sustainable development and urban space is proposed. Second, the elements of urban space and the sustainable development in the Qin-Ba mountain area are extracted, and the precedence diagram method is used to construct a sustainable evaluation system for urban space development in the Qin-Ba mountain area. Third, the sustainable evaluation process of urban spatial development is proposed. Finally, the sustainable evaluation system for urban spatial development in the Qin-Ba mountain area is applied to evaluate the urban spatial development in Shangluo, Qin-Ling Mountains, China. The results show that, among the investigated 14 indicators, the proportion of industrial land use mainly influences sustainable urban spatial development. As for the rest of the index factors, per capita green land area and green coverage ratio of built-up areas, per capita urban construction land area, proportion of forestry area, greening rate of built-up areas, total industrial dust emission density, proportion of cultivated area, and average volume fraction of residential areas are the secondary influencing factors of sustainable urban spatial development. The evaluation system in this research is constructed with the three aspects of “green coordination”, “green development”, and “green sustainability” of sustainable urban spatial development, and it complements the evaluation contents of urban–rural ecological space coordination, land resource protection, and green development community, and so on. The conclusion of this study not only can provide a useful reference for urban spatial development planning for underdeveloped ecological capital areas of China but also can provide a theoretical basis for the management and control policy of sustainable urban spatial development.

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