熵权系数在盈余质量现金保障性评价中的应用

Performance Assessment Based on the Entropy Method

在企业的盈余评价中非常重要而又比较困难的是各个评价指标权重的确定,许多学者在这方面进行了深入研究。在确定企业绩效评价指标的基础上,引入熵权系数法来确定各个指标的权重系数,进而确定各个企业盈余质量的优劣,最后结合案例来证明了评价方法的可操作性和有效性。

The determination of weight of the evaluation index is very important and also difficult in assessment earnings equality. Many scholars make in-depth research in this regard. Based on the identified earning equality index, we take entropy method to determine the weight and then evaluation the earning equality of the listed companies. At last, we test the operability and the impartiality.