基于公理化方法和模糊综合评价方法的企业经营绩效评价方法研究

Research of Enterprise Performance Evaluation Based on Axiomatic Approaches and Fuzzy Comprehensive Evaluation Methods

经营绩效是体现企业能力的一个重要层面,因此,构建科学、合理的企业经营绩效评价体系,对企业实施全面综合的评价,不仅是提高企业自身发展水平的需要,也是应对市场竞争的客观要求。本文构建了一个具有分层结构的企业经营绩效评价指标体系,其不仅包含财务指标,而且含有非财务指标;利用公理化方法对指标体系中的子指标进行综合,利用模糊综合评价方法对高层指标进行集结,进而建立了一个企业经营绩效评价模型,并依据青岛海尔2012年年度报告对模型的合理性进行了实验验证。

Operating performance is an important aspect of capability of enterprise. Therefore, constructing a scientific, reasonable enterprise performance evaluation system to evaluate the operation and implementation of business is not only to enhance the level of development of enterprise, but also the objective requirements of dealing with competition. In this paper we propose an enterprise performance evaluation index system with hierarchical structure which not only contains financial indicators but also involves non-financial indicator. The axiomatic method used is used to combine the sub-indicators, the fuzzy comprehensive evaluation method is used for gathering high-level indicators, and then Enterprise Performance Evaluation is established. Finally, we validate this model from the experiment by evaluating Haier Group’s 2012 performance.