摘要
针对企业财务业绩评价的层次性和多指标性,根据“改进的层次分析法”,提出了一种确定综合财务评价指标中基础指标加权因子的计算方法,并对该方法的具体应用进行了分析。
According to multilevel and multiobjective characteristics of the enterprises financial performance,a computational method that can determine the weighted coefficients of the basic indicators in comprehensive financial evaluating indices system is proposed by an improved analytic hierarchy process,and then the authors analyse the concrete application of the method.
出处
《重庆大学学报(自然科学版)》
EI
CAS
CSCD
1997年第3期67-73,共7页
Journal of Chongqing University
基金
国家自然科学基金
关键词
财务业绩
综合财务评价
企业
评价指标
financial performance
comprehensive financial evaluating indices
computational method