| 熵权系数在盈余质量现金保障性评价中的应用 |
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| 引用本文： | 李秀丽,郭加昌.熵权系数在盈余质量现金保障性评价中的应用[J].黑龙江八一农垦大学学报,2009,21(2):99-101. |
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| 作者姓名： | 李秀丽 郭加昌 |
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| 作者单位： | 黑龙江八一农垦大学经济管理学院,大庆,163319 |
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| 摘 要： | 在企业的盈余评价中非常重要而又比较困难的是各个评价指标权重的确定,许多学者在这方面进行了深入研究。在确定企业绩效评价指标的基础上,引入熵权系数法来确定各个指标的权重系数,进而确定各个企业盈余质量的优劣,最后结合案例来证明了评价方法的可操作性和有效性。
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| 关 键 词： | 熵权系数 盈余质量评价 财务指标 |
Performance Assessment Based on the Entropy Method |
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| Li Xiuli,Guo Jiachang.Performance Assessment Based on the Entropy Method[J].Journal of Heilongjiang August First Land Reclamation University,2009,21(2):99-101. |
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| Authors: | Li Xiuli Guo Jiachang |
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| Institution: | (College of Economics and Management, Heilongjiang August First Land Reclamation University, Daqing 163319) |
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| Abstract: | The determination of weight of the evaluation index is very important and also difficult in assessment earnings equality. Many scholars make in-depth research in this regard. Based on the identified earning equality index, we take entropy method to determine the weight and then evaluation the earning equality of the listed companies. At last, we test the operability and the impartiality. |
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| Keywords: | the weight of entropy the assessment of earning equality the index of finance |
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