摘要
随着证券市场的不断完善,上市公司数量与日俱增,上市公司业绩评价已经成为管理者、投资者最为关注的问题,文章根据2007年河北省37家上市公司的相关财务指标,采用熵值法分别从偿债能力、运营能力、盈利能力及成长能力等方面对上市公司的业绩进行了评价,得出河北省上市公司整体业绩差异较大的结论。
With the rapid development of Chinese security market, the listed companies increase continuously. The achievement evaluation of listed companies has become an important proposition. Based on the financial index in the year of 2007 from 37 listed companies in Heibei, this study adopts entropy value to evaluate their achievement from the viewpoints of their debt payment, operation, profitability and development capability. It is concluded that listed companies have prominent difference in their achievement.
出处
《石家庄经济学院学报》
2008年第5期57-60,共4页
Journal of Shijiazhuang University of Economics
关键词
上市公司
熵值法
业绩评价
listed company
entropy value
achievement evaluation
