本文選題：績效評價(jià) + 因子分析　； 參考：《會計(jì)之友》2017年10期

【摘要】：企業(yè)績效評價(jià)是對企業(yè)自身的有效認(rèn)知,但評價(jià)中多采用單一評價(jià)方法進(jìn)行。針對這一情況,文章以創(chuàng)業(yè)板上市公司為研究對象,從主觀與客觀兩個(gè)角度出發(fā),分別使用熵值法賦權(quán)的因子分析與層次分析法賦權(quán)的灰色關(guān)聯(lián)分析對所收集的企業(yè)數(shù)據(jù)進(jìn)行評價(jià)和排序。通過模糊Borda法對這兩種單一評價(jià)方法的結(jié)果進(jìn)行組合。研究結(jié)果表明:單一評價(jià)方法均有自身缺陷,評價(jià)結(jié)果有時(shí)可能過于片面,通過模糊Borda法可以將這兩種方法結(jié)合起來,使兩種單一評價(jià)方法優(yōu)勢互補(bǔ),有效彌補(bǔ)了單一評價(jià)方法的不足,得到了更加全面、可信的評價(jià)結(jié)果,提高了評價(jià)結(jié)果的科學(xué)性,為企業(yè)績效評價(jià)提供了新的思路與方法。
[Abstract]:Enterprise performance evaluation is an effective cognition of the enterprise itself, but the single evaluation method is often used in the evaluation.In view of this situation, this article takes the gem listed company as the research object, from the subjective and the objective two angles,Factor analysis weighted by entropy method and grey relational analysis weighted by analytic hierarchy process (AHP) are used to evaluate and sort the collected enterprise data.The results of these two single evaluation methods are combined by fuzzy Borda method.The results show that: the single evaluation method has its own defects, the evaluation results may be too one-sided, the two methods can be combined by fuzzy Borda method, so that the two single evaluation methods complement each other.It effectively makes up for the deficiency of single evaluation method, obtains more comprehensive and credible evaluation results, improves the scientific nature of evaluation results, and provides a new way of thinking and method for enterprise performance evaluation.
【作者單位】： 齊齊哈爾大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：黑龍江省哲學(xué)社會規(guī)劃一般項(xiàng)目(16JYB09) 齊齊哈爾市科學(xué)技術(shù)局軟科學(xué)項(xiàng)目(RKX-201410) 齊齊哈爾市哲學(xué)與社會科學(xué)規(guī)劃課題(QSX2016-07ZD) 齊齊哈爾大學(xué)研究生創(chuàng)新科研項(xiàng)目(YJSCX2016-029X)
【分類號】：F832.51;F275
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本文編號：1764032