基于熵权TOPSIS法的旅游上市公司绩效评价

Performance Evaluation of Tourism Listed Companies by TOPSIS Method Based on Entropy Weight

在旅游企业中,上市公司因其较强的融资能力和较为健全的企业制度,成为旅游企业的"领头羊"。旅游上市公司发挥着日益重要的作用,学术界的关注度越来越高,相关研究成果也越来越多。本文运用熵权法给旅游上市公司各指标客观赋予权重;再运用TOPSIS模型计算各旅游上市公司与理想解之间的距离,然后根据对应的距离由小到大对各旅游上市公司的绩效进行优劣排序,对我国旅游企业的发展有一定的借鉴作用。

In tourism industry, listed companies become the tourism enterprise＇ ＂leader＂ because of its strong financial capacity and robust enterprise system. Tourism listed companies play an increasingly important role, there are more and more concerning about the academic, and also more and more relevant research results. This paper uses the entropy method to tourism listed companies to give the target weights of the objective; then uses TOPSIS model to work out the distance and between the ideal solution and the tourism listed companies, at last according to the corresponding distance from small to big on the tourism performance of listed companies in the order of small big. This will give some reference to the development of tourism listed companies.