Design And Research Of Compositive Index System For Evaluating The Input-Output Of Accounting Informatization Of Enterprises

Accounting informatization is not only the start point but a significant symbol of informatization of enterprises. Undoubtedly, evaluating the progress of accounting informatization of enterprises will be as helpful for understanding the evolution of informatization of enterprises as knowing the whole sack by a handful. The present paper selects accounting informatization of enterprises as the major subject, exploring its current situation and issues and trying to weigh the investment-profit in scientific ways. By combining the theories and methods of economics, management, computerized information management system, operational research and statistics, this paper discussed the mechanism of evaluating the input-output of accounting informatization of enterprises, constructed a compositive index system for the assessment of accounting informatization of enterprises, and put forward a series of strategies for improving the efficiency of information system on the basis of truth analysis of 40 large and medium-sized enterprises in Inner Mongolia with the use of DEA, AHP and FCE mathematical models.The current paper has mainly achieved the following three goals. First, we analyzed the affecting factors of the generation of values in the process of accounting informatization investment and established a relatively scientific index system functioning as reference for accounting informatization input-output researchers. We then linked the process analysis and discriminant analysis up associatedly and peeled off the income of informatization from the profit of enterprise. The process analysis was adopted by transforming the investment in information system into information technology asset. Combining with effective management, informatization was making influential on organization and bussiness process, and the value of informatization was formed through various remodeling and upgrading of organization. The mathematical methods and quantitative means of discriminant analysis was applied in identifying the incomes contributed by accounting informatization and obtaining relatively objective evaluation results of the income of informatization. The input-output of informatization was thus successfully peeled off from enterprise operation. Finally, we initiated a modified DEA which shares the advantages of both objective and subjective methods via the combination of quantitative and qualitative analysis, as well as normative and empirical analysis, aiming to reduce the influences of contrived deviation as possibly. We also investigated the input-output efficiency of information system of enterprises with DEA, and analyzed the situation of informatization of the large and medium-sized enterprises in Inner Mongolia based on the empirical research. The efficiency of technique, scale and the reward of scale were analyzed, calculated and sorted, and the improvement measures were suggested against the noneffective portion.