摘要
应用AHP方法所建立的中小企业评价得出的评价结果表明,企业成长指数越高,说明企业的成长状况越好。十家上市中小企业的评价指标数据表明,净资产收益率的指标数据越高,综合排名就越靠前,这是因为净资产收益率的层次总权重最大,它在很大程度上说明了企业的成长性。
This paper constructs a comprehensive evaluation index system and an evaluation model of the SMEs growth on the basis of AHP. Evaluation results show that the higher the growth index is, the better the growth state of a firm will be. The evaluation status of ten listed SMEs show that the higher the return net assets are, the higher the comprehensive ranking is. The reason is that the return net assets have the largest weight which shows the growth of the enterprises to a great extent.
出处
《山东财政学院学报》
2008年第3期39-42,共4页
Journal of Shandong Finance Institute
基金
山东省研究生教育创新计划资助项目(SDYY07099)
关键词
中小企业成长性评价
AHP法
比较判断矩阵
SME growth evaluation
analytic hierarchy process
comparative judgment matrix