上市公司经营业绩综合评价方法的比较与实证研究

An Empirical Research on Comparison in the Evalutation Method of the Business Performance of Listed Companies

本文选取了我国钢铁行业30家上市公司财务数据,用4种评价方法计算综合评价值,用单因素方差分析检验出各评价方法之间的差异。在此基础上,本文用最小均方误差和股价传导机制对各方法进行评优,综合得出4种评价方法的优劣顺序。

This paper selects the financial data of 30 listed companies of steel trade of our country,calculates and gets the comprehensive appraisal value with four kinds of appraisal methods.After passing the test of Normal Distribution of the appraising value and the same variance.The result of the One-Way ANOVA test indicates that there are remarkable differences between the appraisal methods.On this basis,we use the mechanism of MMSE and the conduction of stock price to select the method excel- lently,and get the orders of four kinds of appraisal methods synthetically.