基于模糊Borda法的创业板上市公司绩效评价

发布时间：2018-04-17 14:44

  本文选题：绩效评价 + 因子分析　； 参考：《会计之友》2017年10期

【摘要】：企业绩效评价是对企业自身的有效认知,但评价中多采用单一评价方法进行。针对这一情况,文章以创业板上市公司为研究对象,从主观与客观两个角度出发,分别使用熵值法赋权的因子分析与层次分析法赋权的灰色关联分析对所收集的企业数据进行评价和排序。通过模糊Borda法对这两种单一评价方法的结果进行组合。研究结果表明:单一评价方法均有自身缺陷,评价结果有时可能过于片面,通过模糊Borda法可以将这两种方法结合起来,使两种单一评价方法优势互补,有效弥补了单一评价方法的不足,得到了更加全面、可信的评价结果,提高了评价结果的科学性,为企业绩效评价提供了新的思路与方法。
[Abstract]:Enterprise performance evaluation is an effective cognition of the enterprise itself, but the single evaluation method is often used in the evaluation.In view of this situation, this article takes the gem listed company as the research object, from the subjective and the objective two angles,Factor analysis weighted by entropy method and grey relational analysis weighted by analytic hierarchy process (AHP) are used to evaluate and sort the collected enterprise data.The results of these two single evaluation methods are combined by fuzzy Borda method.The results show that: the single evaluation method has its own defects, the evaluation results may be too one-sided, the two methods can be combined by fuzzy Borda method, so that the two single evaluation methods complement each other.It effectively makes up for the deficiency of single evaluation method, obtains more comprehensive and credible evaluation results, improves the scientific nature of evaluation results, and provides a new way of thinking and method for enterprise performance evaluation.
【作者单位】： 齐齐哈尔大学经济与管理学院;
【基金】：黑龙江省哲学社会规划一般项目(16JYB09) 齐齐哈尔市科学技术局软科学项目(RKX-201410) 齐齐哈尔市哲学与社会科学规划课题(QSX2016-07ZD) 齐齐哈尔大学研究生创新科研项目(YJSCX2016-029X)
【分类号】：F832.51;F275
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本文编号：1764032