基于秩和比的上市印染企业盈利能力评价

Profitability evaluation of listed printing and dyeing enterprises based on RSR

秩和比评价法具有对信息要求低,操作简便,容易理解,客观可靠等优点,是多属性决策问题的一种有效方法。选取10个与盈利有关的核心财务指标作为评价指标,并用环比评分法确定评价指标的权重,运用秩和比法对中国10家上市印染企业的盈利能力进行评价。结果显示:七彩化学公司的盈利能力最强,雅运股份公司的盈利能力最弱。该评价结果与这些上市公司的实际经营状况和盈利能力基本吻合。

Rank sum ratio(RSR)evaluation method has the advantages of low information requirements,simple operation,easy to understand,objective and reliable.It is an effective method for multi-attribute decision-making problems.Ten core financial indicators related to profit were selected as evaluation indexes,and the weight of the evaluation index was determined by the decision alternative ratio evaluation system.RSR method was applied to evaluated the profitability of 10 listed dyeing companies in China.Research results show that the profitability of Qicai Chemical is the strongest and that of Yayun Shares is the weakest.The evaluation results are basically consistent with the actual operation status and profitability of these listed companies.