企业绩效对提高企业市场竞争力有着极其重要的意义,绩效评价倍受重视,评价的方法很多。然而运用这些方法对影响企业绩效的多种定性因素进行评价时,存在着诸多不确定因素,尤其是权重人为计量,对结果影响极大的问题。该项研究选取沪深两市制造业的647家上市公司作为样本,利用现金流指标对企业绩效的综合表征作用,构建企业绩效评价的指标体系即评价因素集,利用模糊统计法确定各类指标对应的隶属函数,利用平均赋值法确定各个指标的权重,最后运用模糊综合评价法对样本企业绩效进行评价。研究表明:采用这种改进的模糊综合评价的方法,即通过频数分析,确定隶属函数的方法,克服了模糊评价法下,由专家根据经验主观判断而得到隶属度的不足,且操作简单,便于企业在实践中加以应用。
Enterprise Performance is critical for the improvement of enterprise' s market competitiveness, so it has gained much attention and there are a great amount of evaluation methods. However, when these methods are applied into evaluating many qualitative factors which affects enterprise performance, there are some uncertain factors, especially determining weights artificially. Based on cash flow' s comprehensive characterization function to enterprises performance, this study chooses 647 listed companies from Chinese Stock Market as the samples to build an index system, uses the fuzzy statistical method to define the corresponding membership functions, and confirm the weight of each index in the way of average - value, so the performance evaluation of a company will be done. The result shows that this study reasonably solves the problem by use of improved fuzzy comprehensive evaluation and overcomes the shortfall that experts subjectively got judgment based on experience. This improved fuzzy comprehensive evaluation method can be handled easily and is convenient for enterprises to apply in practice.