摘要
针对如何评估企业无形资产的问题,运用基于粗集理论的组合预测方法,建立了企业无形资产评估的数量模型。该模型的特点是将组合预测方法中权系数的确定问题转化为粗集理论中的属性重要性评价问题,这样就在很大程度上克服了传统组合预测方法中权系数确定主观性太大的缺陷,而使得权系数的确定更具客观性。最后,结合实例阐述了基于粗集理论的组合预测方法在企业无形资产评估中的应用,进一步说明了该方法的可行性和有效性。
In order to assess intangible asset of enterprise, a quantitative model that assesses the intangible asset of enterprises is constructed using combination forecast method based on rough set theory, In the method, the determination of weight coefficients is translated into estimating significance of attributes among rough set. The proposed approach largely overcomes the subjectivity of traditional detemination of weight coefficients, and makes the detemination of weight coefficients more objective. Finally, the application of combination forecast based on rough set theory in measuring intangible asset valuation is demonstrated with a practical example, further shows the effectiveness and practicability of the method proposed in this paper.
出处
《数理统计与管理》
CSSCI
北大核心
2005年第2期45-49,83,共6页
Journal of Applied Statistics and Management
