摘要
可持续经营能力是企业可持续发展能力的重要组成部分 ,长期以来 ,对企业可持续经营能力的评价仅停留在企业的财务层面 ,而忽略企业的非财务因素的影响。本文以灰色关联度为评判准则 ,构建立了一个平衡兼顾企业财务和非财务状况、反映企业可持续经营能力的指标体系并对指标进行规范化处理模型 ,运用平衡计分卡评价模式进行评价指标的权重确定 。
The sustainable operation of corporations is an important part of the capacity of sustainable development. In these days, the evaluation on the capacity of sustainable operation is of great importance to the financial factors of the company and ignore the influence of non-financial factors. Taking the degree of gray incidence as the evaluation criterion and combining company's financial condition and non-financial condition, the paper builds an indicator system that reflects corporation's capacity of the sustainable operation. Basedon the way to process non-dimensional quantities of indicators, the evaluation uses the evaluating pattern of balanced scorecard to determine the weights of the evaluating indicators.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2004年第2期117-120,共4页
China Population,Resources and Environment
基金
国家自然科学基金项目 ( 79970 0 73 )
国家自然科学基金项目 ( 70 14 2 0 11)
重庆市软科学基金项目研究成果
关键词
灰色关联度分析
企业
可持续经营能力
平衡计分卡
评价指标
sustainable operation
evaluation of the capacity
the balanced scorecard
the degree of gray incidence
