摘要
将AHP-Fuzzy方法引入单个上市公司环境信息披露质量评价的研究,基于层次分析法从定量描述、定性描述、社会责任三个方面构造上市公司环境信息披露质量评价指标体系,确定指标权重,进行一致性检验,构建环境信息披露Fuzzy模型,为政府、金融机构、股东等各利益相关者提供一种重要的上市公司环境信息披露质量评价方法。
This study introduces AHP-Fuzzy Method into the study of individual listed company＇ s environmental information disclosure evaluation and constructs an evaluation system incorporating quantitative description, quali- tative description and social accountability. The study then identifies the indicators, defines their weights, and per- forms the consistency test. By constructing the Fuzzy comprehensive evaluation model of environmental information disclosure, the study attempts to provide the government, financial institutions and other stakeholders an important tool evaluating a listed company＇s environmental information disclosure.
出处
《山东大学学报（哲学社会科学版）》
CSSCI
北大核心
2012年第4期75-80,共6页
Journal of Shandong University(Philosophy and Social Sciences)
基金
山东省社科规划基金"山东省制造业企业环境绩效计量研究"(基金编号09CJGZ67)
关键词
AHP—Fuzzy法
环境信息披露
质量评价
AHP-Fuzzy comprehensive evaluation method
environmental information disclosure
quality evaluation
