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中文摘要：
本文按照目标规划的思想,依据q-范数距离,从最有利于被评价者的角度确定其权重系数,提出了一种基于比较优势的组织绩效评价方法。在此基础上,本文从现有赢利能力、市场对未来赢利能力的预期、风险度、成长性与短期偿债能力五个维度构建了绩效评价的指标体系,以50家上市公司作为研究样本,采用本文提出的基于比较优势的组织绩效评价方法进行了实证研究。研究发现：首先,不同上市公司在绩效评价各维度上的表现是不同的,这体现了它们各自的比较优势;其次,分别站在每家样本企业的角度对50家样本企业的绩效进行了排序,使之找了自己学习的标杆;最后,在汇集所有参评对象意见的基础上,获得了50家上市公司比较优势排序的综合结论。
英文摘要：
In accordance with the idea of goal programming and q-norm distance,an evaluation method of organizational performance based on comparative advantage is put forward,and the weights are determined from the angle propitious to the evaluated themselves.On this basis,the index system of performance evaluation is built from five dimensions,i.e.current profitability,market expectations of future profitability,risk,growth,and short-term solvency.According to the method mentioned above,an empirical research on 50 listed companies＇ performance is carried out.The conclusions are as follows： firstly,the performance of listed companies in different dimensions is different,which reflects their respectively comparative advantage;secondly,the evaluation results from the view of 50 listed companies,which is favorable for listed companies to find their benchmark are obtained;thirdly,the ranking lists of comparative advantage for 50 listed companies are acquired based on collecting all the views of the object being evaluated.
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