Academic Journal of Business & Management, 2022, 4(11); doi: 10.25236/AJBM.2022.041109.
Qingzhu Zhou1, Xiaochi Yan2
1School of Economics and Management, Changchun University of Science and Technology, Changchun, 130012, China
2School of Business, Xi’an International Studies University, Shaanxi, 710128, China
In order to build a relatively complete accounting and auditing evaluation index system in the pharmaceutical industry and improve the accounting and auditing efficiency, this paper selects the three major indicators of Zhangzhou Pien Tze Huang Pharmaceutical Co., Ltd.'s revenue, profit and stock from 2012 to 2021 as research samples. The optimal weighting method is used to compare the influence of the selected three major indicators on accounting and auditing efficiency, and the weight of each indicator is determined by the analytic hierarchy process and the entropy method respectively. The importance of each index in the audit evaluation system. The study found that the profit index is an important factor in evaluating the efficiency of accounting and auditing, and its importance is higher than that of the income index and stock index; the influence degree of the income index is between the profit index and the stock index; the impact of stock index is low.
accounting and auditing efficiency; analytic hierarchy process; entropy method; Pien Tze Huang Pharmaceutical Co., Ltd
Qingzhu Zhou, Xiaochi Yan. Evaluation and Analysis of Enterprise Accounting and Auditing Efficiency Based on Optimal Weighting Model——Taking Zhangzhou Pien Tze Huang Pharmaceutical Co., Ltd. as an Example. Academic Journal of Business & Management (2022) Vol. 4, Issue 11: 57-62. https://doi.org/10.25236/AJBM.2022.041109.
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