首页|基于层次分析法-熵权法-线性加权法组合赋权和云模型的B公司财务绩效评价

基于层次分析法-熵权法-线性加权法组合赋权和云模型的B公司财务绩效评价

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复杂的市场经济形势下,企业为了保持稳健的发展节奏,需要建立科学的财务绩效评价体系.基于层次分析法-熵权法-线性加权法组合赋权方法,并结合云模型,针对B公司构建全面的财务绩效评价体系.首先从盈利、营运、偿债和发展能力4个维度,选取16个关键财务指标构建评价体系;然后利用层次分析法确定主观权重,熵权法确定客观权重,并通过线性加权法得到综合权重;最后利用云模型对B公司的财务数据进行评价,得出B公司财务绩效总体为"优"的结论.基于研究结论,提出管理建议,为B公司增强市场竞争力提供参考.
Financial Performance Evaluation of B Company Based on Analytic Hierarchy Process-Entropy Weight Method-Linear Weighted Sum Method Combined Assignment and Cloud Model
Under the complex market economic situation,enterprises need to establish a scientific financial performance evaluation system in order to maintain a steady pace of development.Based on the combination of analytic hierarchy process-the entropy weight method-linear weighted sum method and cloud model,a comprehensive financial performance evaluation system was constructed for Enterprise B.Firstly,from the four dimensions of profitability,operation,solvency and development ability,16 key financial indicators were selected to construct the evaluation system.Then,subjective weights were determined by analytic hierarchy process,objective weights were determined by the entropy weight method and comprehensive weights are obtained by linear weighted sum method.Finally,the cloud model was utilized for the evaluation of Company Bs financial data,and it concludes that Company B's financial performance is"excellent"in general.Based on research conclusion,management suggestions are put forward to provide reference for Company B to enhance its market competitiveness.

AHP(analytic hierarchy process)entropy weight methodlinear weighted sum methodcloud modelfinancial performance eval-uation

关晓、张初晴、肖亮

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中国技术经济学会,北京 100010

北京语言大学商学院,北京 100083

AHP(层次分析法) 熵权法 线性加权法 云模型 财务绩效评价

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(23)