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JACIII Vol.22 No.7 pp. 1093-1098
doi: 10.20965/jaciii.2018.p1093
(2018)

Paper:

Index Design and Model Construction of Accounting Information Disclosure of Universities Based on Analytic Hierarchy Process

Liying He and Wenbin Chen

Finance Department, Henan Institute of Science and Technology
Eastern HuaLan Avenue, Xinxiang, Henan 453003, China

Corresponding author

Received:
March 27, 2018
Accepted:
June 1, 2018
Published:
November 20, 2018
Keywords:
index design, accounting information disclosure, accounting system, analytic hierarchy process
Abstract

In the field of accounting in our country, the research of accounting information disclosure in universities has not been paid enough attention. With the deepening of the reform of higher education, the diversification of financing channels of universities has made the financial management of universities more complex. It requires a more robust index system of accounting information disclosure of universities which can show the accounting information truly, timely and completely in the accounting report of universities. This paper summarizes the significance, principles, and methods of the system establishment of accounting information disclosure of universities. On the basis of the work, the index system of accounting information disclosure of universities with four rule layers and sixteen scheme layers is constructed. According to the method of analytic hierarchy process, this paper assigns the weight of each scheme layer and constructs a complete index system of accounting information disclosure of universities.

Cite this article as:
L. He and W. Chen, “Index Design and Model Construction of Accounting Information Disclosure of Universities Based on Analytic Hierarchy Process,” J. Adv. Comput. Intell. Intell. Inform., Vol.22, No.7, pp. 1093-1098, 2018.
Data files:
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Last updated on Dec. 13, 2018