| 基于组合赋权的上市公司财务绩效评价 |
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| 引用本文： | 杨洪波,胡畔,陈映赫.基于组合赋权的上市公司财务绩效评价[J].辽宁工程技术大学学报(社会科学版),2012(5):464-468. |
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| 作者姓名： | 杨洪波 胡畔 陈映赫 |
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| 作者单位： | 东北石油大学石油经济与管理研究所 |
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| 基金项目： | 黑龙江省教育科学“十二五”规划课题基金资助项目(GBC1211034);黑龙江省高等学校人文社会科学重点研究基地基金资助项目(JD20121202) |
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| 摘 要： | 针对上市公司财务绩效评价中指标赋权偏于主观或客观的问题,采用熵权法与改进的层次分析法集成即组合赋权,构建模型并进行实例应用,结果表明所建指标体系与模型能更好地评价上市公司的财务绩效状况,揭示影响财务绩效的主要因素,为利益相关者决策提供参考。
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| 关 键 词： | 上市公司 财务绩效评价 组合赋权 熵权 改进的层次分析法 |
Financial performance evaluation of listed companies based on combination weights |
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| YANG Hongbo,HU Pan,CHEN Yinghe.Financial performance evaluation of listed companies based on combination weights[J].Journal of Liaoning Technical University(Social Science Edition),2012(5):464-468. |
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| Authors: | YANG Hongbo HU Pan CHEN Yinghe |
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| Affiliation: | (Institute of Petroleum Economy and Management,Northeast Petroleum University,Daqing 163318,China) |
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| Abstract: | In view of the excessively subjective or objective index weights in financial performance evaluation of listed companies,entropy weight and improved analytic hierarchy process(IAHP,namely combination weights) were adopted to construct a model and then applies the model in actual cases.Results show that the index system and the model can evaluate the company’s financial performance better,reveals the main factors for the financial performance,and provides reference for stakeholders in decision making. |
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| Keywords: | listed companies financial performance evaluation combination weights entropy weight improved analytic hierarchy process(IAHP) |
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