摘要
本文从财务管控、创新能力和风险控制三个视角构建了高新技术企业成长性评价指标体系;运用群效用的最大化与个体遗憾的最小化原理,建立了基于VIKOR方法的企业成长性评价模型,并对中关村信息技术行业上市公司的成长性进行评价,结果表明:评价结果与公司成长性的实际情况相符,建立的综合评价模型能够合理有效地对高新技术企业成长性进行判断。
The growth evaluation system of high technology enterprises was designed in 3 fields including the financial management,innovation and risk control.By using VIKOR method,the article presented an evaluation model,and it was applied to evaluate the growth of information technology industry in Zhongguancun.The result showed that the evaluation conclusion was consistent with the real growth position and condition,the comprehensive evaluation model could effectively reflect the potential growth of high technology enterprises.
出处
《财会通讯（上）》
北大核心
2015年第12期38-41,4,共4页
Communication of Finance and Accounting
基金
国家社科基金项目(项目编号:14BGL034)
北京市教委2013年度创新能力提升计划项目(项目编号:TJSHS201311417006)阶段性研究成果
