摘要
企业绩效评价是按照企业目标,依据特定的评价标准,设定相应的评价指标体系,运用一定的评价方法,对企业一段经营期间内的经营业绩做出科学、正确、客观公平的综合判断。企业绩效的静态评价很难对企业经营的可持续性进行分析判断,研究动态的评价分析,从动态的角度对企业的经营绩效进行动态综合评价成为新的趋势。本文采用动态综合评价的方法对我国的机械上市公司2010年至2012年的经营绩效做了动态评价分析。在各时间点分析过程中,将多指标综合起来,进行同度量处理,确定指标在不同时间点重要性权数,综合汇总进行评价。得到更加合理、科学的评价结果。
The enterprise performance evaluation is evaluation index system that accordance with the goal of enterprise, according to specific evaluation criteria, which using a certain evaluation method to make scientific, correct, objective and fair comprehensive judgment for operations performance of enterprise within a period of operation. Static evaluation of enterprise performance is difficult to analyze and judge for the sustainability of enterprise operations. Researching the dynamic evaluation analysis and carrying on dynamic comprehensive evaluat ion for the operating performance of enterprise from the dynamic point of view has become a new trend. This paper uses dynamic comprehensive evaluation method to analyze the operations performance of China＇s machinery listing Corporation from 2010 to 2012. In the analysis process of each time point, this paper comprehensives up multi indexes to measure the same treatment, determine the importance weights of index at different time points, make a comprehensive summary evaluation and gets a more reasonable, scientific evaluation results.
出处
《价值工程》
2014年第8期17-19,共3页
Value Engineering
基金
南通大学杏林学院大学生实践创新训练计划项目
关键词
动态综合评价
企业绩效
指标权重
dynamic comprehensive evaluation
enterprise performance
index weight
