| 企业财务绩效评价方法研究 |
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| 引用本文： | 程晓军,梁方.企业财务绩效评价方法研究[J].连云港职业技术学院学报,2007,20(2):51-54. |
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| 作者姓名： | 程晓军 梁方 |
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| 作者单位： | 1. 江苏工业学院,江苏,常州,213164
2. 常州轻工职业技术学院,江苏,常州,213164 |
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| 摘 要： | 证券市场的不完善,监管制度的不健全使得我国中小投资者不能认识到上市公司的真实情况,自身利益得不到保障.为改变中小投资者利益受损的现状,引导投资者运用科学的方法辅助投资决策,有必要建立一套简单易用、便于理解、经济有效的绩效评价体系.本文正是以此为出发点,借鉴沃尔比重评分法,提出一套企业绩效评价方法.为充分利用原始数据的信息量,改进传统综合评价的主观性缺陷,本文运用Spss11.0统计软件中相关分析法进行指标的选取,运用变异系数法确定权数来改进沃尔比重评分法.并运用该方法体系对我国家电业上市公司进行实证分析评价.评价结果表明该体系简单易懂,财务指标容易获得,适合中小投资者使用.
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| 关 键 词： | 财务绩效评价 理论与方法 沃尔比重评分法 指标体系 |
| 文章编号： | 1009-4318（2007）02-0051-04 |
| 收稿时间： | 2007-01-13 |
| 修稿时间： | 2007年1月13日 |
Study of Evaluation Method of Enterprises' Financial Performance |
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| CHENG Xiao-jun,LIANG Fang.Study of Evaluation Method of Enterprises'''' Financial Performance[J].Journal of Lianyungang Technical College,2007,20(2):51-54. |
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| Authors: | CHENG Xiao-jun LIANG Fang |
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| Abstract: | Owing to imperfect securities business and unsound supervision system,small and medium investors can't realize real situation of listed companies and guarantee their own benefits.In order to change the situation,investors are led to invest with scientific way that needs a set of performance evaluation system easy to use and understand,economic and effective.The paper used Wooer weight grade method for reference and put forward a set of enterprises' performance evaluation method.To make full use of original data and improve traditional subjective deficiency,relevant analytical method of SPSS 11.0 statistic software was used to choose index and varied coefficient method was used to determine weight to improve Wooer weight grade method.The method system was also used in list companies in household appliance industry.The findings show the system is easy to use and financial index is easy to get,which is especially fit for small and medium investors. |
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| Keywords: | financial performance evaluation theory and method Wooer weight grade index system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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