基于集对论风险投资项目的企业财务收益评价

Evaluation of Profit Variable Weight of Risk Investment Enterprises Financial Profit of Risk Investment Projects Based on Set Pair Theory

以集对论为基础,依据财政部预算司提出的企业工程项目投资绩效评价指标,对企业的工程项目风险投资的财务收益进行同一性、差异性和对立性的分析,并将集对理论与对指标值权重进行惩罚—激励机制结合,建立了风险投资项目的集对分析变权评价模型,以联系度最大为准则,来判定该项目的优劣财务收益等级级别,实例应用表明,该评价方法有效。

On the basis of Set Pair Theory and investment performance evaluation target of enterprises＇ engineering projects proposed by the Budget Department of Ministry of Finance,this paper makes an analysis on the financial yield of risk investment in engineering projects from the perspectives of sameness,difference and reverse.Combining the Set Pair Theory with the penalty-incentive mechanism of target weight,it forms a model profit varying weight of the risk investing project and takes maximum connection as a principle to judge the profits of the project.The application of this evaluation method is effective.