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Approach to Evaluating Accounting Informatization Based on Entropy in Intuitionistic Fuzzy Environment

机译:直觉模糊环境下基于熵的会计信息化评价方法

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Accounting informatization is an important part of enterprise informatization. It affects the accounting and finance operational efficiency. With the comprehensive evaluation of accounting informatization from multiple aspects, we can find the strengths and weaknesses of corporate accounting informatization, which then can be improved precisely. In this paper, an evaluation approach of accounting informatization is proposed. Firstly, the evaluation index system is constructed from the aspects of strategic position, infrastructure construction, implementation of accounting informatization, informatization guarantee, and application efficiency. Considering the complexity and ambiguity of the index, experts are required to give linguistic ratings which are then converted into intuitionistic fuzzy number. Then, an entropy and cross entropy method based on intuitionistic fuzzy sets is proposed to derive the weights of experts so as to reduce the error caused by personal bias. By combining the weights of the index and weighted ratings, the evaluation results are obtained. Finally, a case of accounting information evaluation is given to illustrate the feasibility of the proposed approach.
机译:会计信息化是企业信息化的重要组成部分。它影响会计和财务运营效率。通过对会计信息化的多方面综合评价,可以发现公司会计信息化的优缺点,可以对其进行精确的改进。本文提出了一种会计信息化评价方法。首先,从战略地位,基础设施建设,会计信息化实施,信息化保证和应用效率等方面构建评价指标体系。考虑到索引的复杂性和不确定性,要求专家给出语言评级,然后将其转换为直觉模糊数。在此基础上,提出了一种基于直觉模糊集的熵和交叉熵方法,以求得出专家的权重,从而减少由于个人偏见引起的误差。通过结合指数的权重和加权评级,可以获得评估结果。最后,以会计信息评估为例,说明了该方法的可行性。

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