摘要
针对赋权方法对权重无法综合且有争议的问题,选取2018年23家煤炭上市企业,评价监控其财务绩效水平。通过因子分析法建立五个维度的财务绩效评价指标体系,采用偏序集方法对指标进行综合,解决赋权困难且有争议的问题。研究结果表明:煤炭企业财务绩效水平可以分为八个层集;企业财务绩效处于较高水平的原因是至少有一项指标明显优于其它企业;企业的层集与市场侵占能力呈正向关系。研究结果对企业合理评价财务绩效水平,决策者准确科学地做出决策具有理论指导意义。
Aiming at the controversial problem that the current weighting method cannot integrate the weight,23 coal listed enterprises in 2018 were selected to evaluate and monitor their financial performance.Through factor analysis,a five-dimensional financial performance evaluation index system was established.The method of partial order sets was used to synthesize the index and solve the difficult and controversial problem of weight assignment.The results show that the financial performance of coal enterprises can be divided into eight layers.The reason why the financial performance of enterprises is at a higher level is that at least one index is obviously better than other enterprises.The level set of an enterprise is positively related to its market encroachment ability.The research results are of theoretical significance for enterprises to evaluate financial performance reasonably and for decision-makers to make accurate and scientific decisions.
作者
刘燕
李影
LIU Yan;LI Ying(School of Business Administration,Liaoning Technical University,Huludao 125105,China;Fuxin Research Institute for Transformation,Innovation and Development,Liaoning Technical University,Fuxin 123000,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2020年第6期457-465,共9页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅人文社会科学研究项目(LJCR005)
关键词
因子分析法
偏序集理论
Hasse图
评价
factor analysis
partial order set theory
Hasse diagram
evaluation
作者简介
刘燕(1971-),女,甘肃敦煌人,博士,教授,主要从事管理科学与工程、公共安全管理等方面的研究。
