企业绩效评价的属性识别模型构建——基于利益相关者视角

发布时间：2018-02-19 21:47

本文关键词： 绩效评价利益相关者属性数学属性集属性测度　出处：《会计之友》2016年16期 　论文类型：期刊论文

【摘要】：通过属性数学理论和利益相关者理论的融合建立企业绩效评价的属性识别模型。该模型首先根据不同利益相关者的利益要求建立绩效评价体系;然后通过属性数学确定各指标的单指标属性测度函数,以反映该指标具有某属性且在某属性的量化级别,进一步确定多指标综合属性测度并根据综合属性测度按照置信度准则得出企业绩效评价等级;最后将该模型运用到电力行业上市公司,并以华能国际为例进行说明。研究表明,企业绩效评价的属性识别模型通过属性测度使得评价指标量化及评级更加合理,评价过程更为客观和科学。
[Abstract]:The attribute identification model of enterprise performance evaluation is established through the integration of attribute mathematics theory and stakeholder theory. Firstly, the performance evaluation system is established according to the interests of different stakeholders. Then the single attribute measure function of each index is determined by attribute mathematics to reflect that the index has a certain attribute and is at the quantization level of a certain attribute. Finally, the model is applied to the listed companies in power industry, and Huaneng International is taken as an example. The attribute recognition model of enterprise performance evaluation makes the quantification and rating of evaluation index more reasonable and the evaluation process more objective and scientific.
【作者单位】：河南牧业经济学院;
【基金】：河南牧业经济学院科研创新团队建设计划资助项目(201608)
【分类号】：F406.7;F426.61

【相似文献】