摘要
客观合理地评价上市公司,是投资者、上市公司以及监管机构都非常关注的问题,也是规范发展证券市场的一个重要方面。基于平衡记分卡的原理,提出了我国上市公司的评价指标体系。财务层面的评价采用因子分析法;客户层面、内部层面、学习与创新层面以及综合评价,则是根据模糊三角数的概念构造判断矩阵,利用模糊三角数比较大小的原理进行排序。
How to evaluate the listed companies accurately has being paid all attention by investors, listed companies and supervisory institutions and is an important aspect of developing and standardizing the securities market. The target system based on the balanced scorecard is provided. Factor analysis is applied in the evaluation of financial perspective. In the evaluation of customer perspective, internal processes perspective, innovation and learning perspective and comprehensive evaluation, constructs a fuzzy judgement matrix according to the concept of the triangular fuzzy number and compares the triangular fuzzy number's size to get the sequencing.
出处
《天津大学学报（社会科学版）》
2003年第4期354-357,共4页
Journal of Tianjin University：Social Sciences
关键词
上市公司
评价
平衡记分卡
模糊层次分析
三角模糊数
listed company
evaluation
the balanced scorecard
fuzzy analytic hierarchy process
triangular fuzzy number
