上市公司经营绩效综合评价指标体系构建与应用

Design and Application of Listed Company's Comprehensive Financial Assessment System

由于公司所属行业不同、资产运作情况存在差异,导致财务指标的简单比较并不能真实地反映公司竞争力及发展前景,且单一以财务指标为主的评价体系往往导致管理层的短期行为。采用变权模糊综合评价法(VW-FAHP)和基于UEOWA的多属性决策法建立了财务指标及非财务指标融合的综合业绩评价模型。实例结果证明了模型的有效性。

Because of different sectors of enterprises, the operation of different assets, a relatively simple comparison of financial indicators is not necessarily the true reflection of the competitiveness and development of enterprises, and evaluation system based on single financial indicators always leads to short-term behavior of the management. Based on variable weights-FAHP and multiple attributes decision making method and UEOWA, a comprehensive financial evalution model was proposed. The example analysis indicated that this model is effective.