基于模糊神经网络的企业绩效评价方法研究

Research on a Fuzzy Neural Network Based Enterprise Performance Evaluation Approach

针对传统企业绩效评价方法的一些不足,把模糊神经网络方法引入企业绩效评价领域。同时借鉴财政部等六部委颁布的国有资本金效绩评价指标体系,构建本文的评价指标。本文采用基于模糊神经网络的分层次评价方法,用BP神经网络训练财务指标,用模糊神经网络训练非财务指标,最后再构建一个模糊神经网络评价模型,得出企业绩效的评价值。实证结果表明此方法有效可行,且具有较高的准确率。

We introduce fuzzy neural network into enterprise performance evaluation in view of some negatives of previous evaluation approaches. We also refer to the state-owned capital performance evaluation index system, jointly issued by Ministry of Finance and six other ministries and committees, and then propose a new evaluation approach. This approach is a fuzzy neural network based hierarchical evaluation method. We first train financial parameters with BP neural network and non-financial parameters with fuzzy neural network. We then construct a fuzzy neural network evaluation model and thereby derive the evaluation values of enterprise performance. Experimental results show that this approach is effective, feasible and highly accurate.