Research on Evaluation Indicators of Tax Policy Performance for Technology Innovating Enterprises: Based on Balanced Scorecard

Autores

  • Niu Yanshao

DOI:

https://doi.org/10.24212/2179-3565.2012v3i2p27-33

Palavras-chave:

Balanced scorecard, Technology innovating enterprise, Tax policy, Performance evaluation indicator

Resumo

Evaluation indicator is the basis of evaluation. Firstly, this paper constructed a evaluationindicator system referred to tax policy performance to technology innovation enterprisefrom four dimensions based on balanced scorecard. Secondly, we used the analytic hierarchyprocess to calculate the weights of strategic level, target layer, index layer and indicators in theoverall weight of the balanced scorecard. Lastly, fuzzy mathematics model was employed tocalculate the membership degree of the indicators.

Downloads

Edição

v. 3 n. 2 (2012)

Seção

Artigos

Licença

Esta obra está licenciada sob uma licença Creative Commons Atribuição - No comercial - Sin derivaciones 4.0 Internacional

1.O(s) autor(es) autoriza(m) a publicação do artigo na revista;

2.O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);

3.A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);

4.É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigos às normas da publicação.

1.1 Copyright Statement 

This journal is licensed under a Creative Commons Attribution-Non Commercial-No Derivers 4.0 International license. 

1. The author (s) authorize the publication of the article in the journal; 

2. The author (s) warrant that the contribution is original and unpublished and is not in the process of being evaluated in other journal (s); 

3. The journal is not responsible for the opinions, ideas and concepts emitted in the texts, as they are the sole responsibility of its author (s);

4. The editors are entitled to make textual adjustments and to adapt the articles to the standards of publication.