Based On Computing With Words Infrastructure Investment Projects Of Non-financial Evaluation Studies

Management accounting "accounting" based on the concept of accounting should for the purpose of management, for enterprises, any investment projects to provide effective performance information should belong to the category of accounting, and non financial evaluation index system and its related belongs to this category. Generally speaking, the traditional investment evaluation of construction projects, including evaluation of infrastructure investment projects are concentrated in the understanding to "economic benefits" as the center. But after the practice of a large number of construction projects for dozens of years of reform and opening up, the society gradually realized a lot of project funds sometimes does not make public welfare country or regions of the improved significantly, on the contrary, some investment has led to social problems such as environmental pollution, resource depletion and area poverty serious. Careful analysis of the reasons, the main reason is because of financial benefit evaluation of non infrastructure investment project is not scientific, due to the non-standard, can promote the steady development of society to realize infrastructure, we must explore new infrastructure of non financial evaluation theory and method.In this paper, computing with words is based on the theories and methods, research on non financial evaluation for investment in infrastructure projects, based on the qualitative indexes of non financial evaluation of calculation and processing, aiming at the characteristics of infrastructure and other projects in common, which belongs to the category of non financial indicators used in accounting more objective, accurate. Compared to the more popular methods such as fuzzy comprehensive evaluation of non financial evaluation method, computing with words belong to the fuzzy math class, but its calculation method considers the correlation between the factors, and the high robustness, reduce the error caused by the incomplete information, so it is more accurate and reasonable, as the calculation methods for the analysis of natural language, can science many specific qualitative index.Based on the power grid construction project as an example, through field investigation to obtain the necessary evaluation information, and finally the use of the word calculation method for non financial evaluation of the project, some non quantifiable indicators were quantified conversion and modeling, validation of the word method to calculate the reference index in evaluating the possibility of infrastructure, social benefits of be in.