基于粗糙集和灰色关联度的电力公司评价方法

Evaluation Method for Power Generation Companies Based on Rough Set and Grey Relational Degree

针对企业评价中已有评价方法权重分配不尽合理、难以对企业进行有效的综合评价的现状,提出了一种基于粗糙集的灰色关联评价方法。该方法先基于粗糙集并结合专家意见,建立信息系统,进而确定各层指标的权数;然后根据灰色关联度的计算方法,得到评价指标的关联矩阵;最后基于权重信息,建立加权灰色关联度评价模型。以20家电力行业上市公司2007年的财务报表数据为例,进行了实证计算分析。结果表明,基于粗糙集和灰色关联度的企业综合评价方法能够克服传统评价指标权数确定的主观偏好,是一种可行的评价方法。该方法的评价结果可以为企业的经营发展和投资者决策提供科学的依据。

As the traditional weight setting methods are not reasonable enough, which makes it difficult to carry out effective comprehensive evaluation for enterprises, a grey relational degree evaluation method based on rough set theory is proposed. An information system is established by applying the rough set and expert advices to calculate the index weights of each layer. A grey relational matrix of index is obtained through grey relational degree calculation. An evaluation model with weighted grey relational degree is developed based on index weight information. An example of 20 listed power companies are studied according to their financial reports in 2007. The result verifies the proposed new method is feasible, which can effectively overcome the subjective preference of weight setting. Such a comprehensive evaluation result can provide scientific support for the decision-making of company managers and investors.