摘要
本文作者认为:彭晓洁同志"上市公司样本经济技术效益指标体系"设计是经济变量稳定程度的指标,不易作为上市公司配股参数的依据;"上市公司样本经济效益综合指数"是财务分析比重法和功效系数法的简单化,它不能解决负相关经济指标列入,更存在权数主观性、随意性的缺陷。彭晓洁文计算公式及其计算结果有误。
In this text the author think: Peng Xiaojie" the listed company sample economic technique performance index number system" design is the index number that the economy changes the quantity stability degree,being the basis that the listed company goes together with a parameter not easily;"Comprehensive index number of economic performance of the listed company sample" is the financial analysis specific weight method and the effect coefficient methods to turn in brief, it can't solve the negative related and economic index sign to be included in, even existing the power number subjective, at will sexual blemish. The Peng Xiaojie text computes the mistake.
出处
《审计研究》
CSSCI
北大核心
2007年第4期90-96,共7页
Auditing Research
关键词
企业效益
指标
背离程度
功效系数
business enterprise performance, index number, deviate degree, stable effect coefficient.