摘要
旅行社企业财务绩效评价指标的构建必须坚持客观真实、灵活可行的原则,借助信息工程学中"熵"的概念,利用"熵"的大小来度量各指标之间的差异程度,可以较客观地揭示出各指标的重要性,具有较强的实用性和可靠性,为中国旅行社企业的财务绩效评价提供了思路和方法。
The construction of the financial performance indicators of travel agency enterprises must insist on the subject, true and feasible principles. Using the entropy measuring the difference degree between each indicator can shows the significant function of all indicators, has the practicability and dependability and provide the new ideas and methods for the financial performance evaluations of Chinese travel agency enterprise.
出处
《经济与管理》
2008年第6期81-84,共4页
Economy and Management
关键词
旅行社企业
财务绩效评价
熵值法
travel agency enterprise
financial performance evaluation
entropy method
