组合权重优化的企业财务绩效可变模糊综合评价模型

The Variable Fuzzy Comprehensive Evaluation of Enterprise Financial Performance Based on Weight Optimization

针对目前企业模糊综合评价无法解决模糊识别、动态可变性及单一权重不科学的问题，提出组合权重优化的企业财务绩效可变模糊综合评价新模型．首先，建立企业财务绩效综合评价指标体系；然后，获取指标数据并通过主客观权重融合的方法优化指标权重；最后，基于可变模糊集理论构建企业财务绩效可变模糊综合评价新模型．以B企业为例，应用新模型对B企业财务状况进行评价。结果表明：2012-2015年，B企业财务评价等级分别为Ⅲ—Ⅳ、Ⅱ-Ⅲ、Ⅱ—Ⅲ、Ⅲ—Ⅳ，符合B企业实际运营发展状况，证明了新模型的科学合理性．新模型不仅对企业财务绩效评价新方法进行了考察，而且拓展了可变模糊集理论的应用领域．

In order to solve the problem that the fuzzy comprehensive evaluation cannot solve the problems of fuzzy identification dynamic variability and single weight unscientific, this paper puts forward a fuzzy comprehensive evaluation model. First of all, the establishment of enterprise financial performance evaluation index system; then, obtains the index data and optimize the index weight by the subjective and objective weight fusion; finally, the variable fuzzy set theory to construct a fuzzy comprehensive evaluation model based on variable corporate financial performance. Taking B company as an example, the new model is applied to evaluate the financial situation of B company. The results show that： in 2012-2015, B enterprise financial evaluation levels are Ⅱ-Ⅲ, Ⅱ,Ⅱ, Ⅲ, basically in line with the actual operation of the B enterprise development situation. The scientific rationality of the new model was demonstrated. The application of the new model not only provides a reference for future research on enterprise performance evaluation, but also expands the application field of variable fuzzy set theory.