上市公司绩效评价指标体系确定的属性约简方法

The Theory of Attributes Reduction Applying on Filtering Indexes of Listed Company′s Performance Evaluation

以我国上市公司为研究对象,选取了深圳和上海证券交易所上市的全部A股(金融类企业除外)作为样本,应用粗糙集的属性约简原理,经过筛选后得到了23个比率指标,并确定出了各自的重要性。希望能为研究上市公司绩效评价体系提出一种更为客观的评价基础。

This paper takes all of the listed companies on Shanghai and Shenzhen Stock Exchange as the population. We acquired 23 indexes to evaluate the performance of the listed companies with the theory of attribute reduction and information entropy of rough sets. We hope we can find a more objective groundwork to the research of the listed company＇s performance evaluation.