摘要
针对传统熵权算法在企业财务评价的应用中表现出评价准确性不高的问题,本文提出了一种基于灰色关联度优化熵权算法的企业财务评价模型,首先用以熵权理论和灰色关联分析法相结合为基础的决策模型对企业的财务进行评价,之后再对评价指标数据列进行确定,并在企业进行评价的时候要采用统一的评价指标,之后再以衡量关联程度的尺度为依据对灰色关联系数进行计算,最后再将关联系数集中成一个值,并用关联度进行表示,从而能够得到最后的评价值。仿真试验结果表明,本文提出的基于灰色关联度优化熵权算法的企业财务评价模型相比较标准熵权算法,具有更高的评价准确性。
According to the low evaluation accuracy of the traditional entropy algorithm in the applicationof enterprise financial evaluation, an enterprise financial evaluation model is proposed based on entropyalgorithm with the optimization of grey correlation degree. First of all, the enterprise finance is evaluatedby decision-making model, which is combined by entropy theory and grey correlation analysis method.Then the evaluation indexes data column is determined, and adopts the unified evaluation index whenevaluating the enterprise. And then on the basis of the scale to measure the relevance, grey correlationcoefficient is calculated. Finally, the correlation coefficients are concentrated into a value, which isdenoted with the correlation degree, so that we can get the final value. Simulations show that comparedstandard entropy algorithm, the proposed model based on the optimal entropy algorithm has a higheraccuracy.
作者
王振秀
Wang Zhenxiu(Huaxia College,Wuhan Technology University,Wuhan 430023,China)
出处
《科技通报》
北大核心
2016年第7期233-236,共4页
Bulletin of Science and Technology
关键词
熵权算法
灰色关联分析
企业财务评价
决策模型
评价指标
entropy algorithm
grey correlation analysis
enterprise financial evaluation
decision-making model
evaluation index
