AHP-based Credit Evaluation Of Passenger Transport Company

With Chinese economic rapid developing and the deepening of international trend, the enterprise competition has been converted from the traditional view of the tangible competition to new invisible ones, the accounting credit as a new competition pattern and direction of enterprise. A large number analysis methods of the enterprise accounting credit evaluation, mainly focuses on the traditional credit evaluation method, just as financial ratio analysis, credit measurement analysis model and so on, due to the shortcoming and the insufficiency of these methods, the evaluation of the enterprise accounting credit need to explore a new method to try to analysis, this paper is using analytic hierarchy process (AHP) to solute the enterprise accounting credit evaluation process, trying to find a new and more simple evaluation method.Using the transportation enterprise as the object for studying, discusses on a new model of the accounting credit evaluation, then can provide a theoretical basis of solving accounting credit evaluation problems for other industries enterprise. This paper introduce the background and the research status of enterprise accounting credit evaluation at home and abroad firstly, analyzes the comprehensive significances of present enterprise accounting credit evaluation, and then basing on the research achievements from other experts and scholars, combining the characteristics of transportation enterprise, use the AHP in transportation enterprise accounting credit evaluation process, combine the quantitative and qualitative evaluation characteristic in a body, in setting up the own evaluation system, according to the evaluation index system, constructs the evaluation process, finally put forward some suggestion for the limitations by using the model.