基于粗糙集理论的企业效绩评价指标属性约简  

Reduction of corporate performance assessment indexes based on rough sets theory

作　　者：陈洪涛[1] 周德群[1] 黄国良[2] 

机构地区：[1]南京航空航天大学经济与管理学院,南京210016 [2]中国矿业大学管理学院,江苏徐州221008

出　　处：《计算机应用研究》2007年第12期109-111,共3页Application Research of Computers

基　　金：国防科技工业软科学基金资助项目(C06004);国家自然科学基金资助项目(90510010);江苏省教育厅哲社基金资助项目(05SJD630021)

摘　　要：目前我国企业效绩评价体系中存在指标冗余和指标关联两方面的缺陷,通过引入粗糙集理论与属性约简规则,结合16家沪市上市公司实例,在保证粗糙分类质量不变的情况下,对企业效绩评价指标属性约简。结果表明,针对企业效绩评价指标的属性约简方法是有效的,资产周转情况不是反映企业财务效绩的主要方面,资产负债率指标可以替代已获利息倍数来反映企业财务偿债能力状况。There were two disadvantages in corporate performance assessment system that the indexes were redundant and related. Based on the rough sets theory and reduction algorithm, using the data of 16 listed corporations in Shanghai stock exchange, reduced the assessment indexes. Meantime, the classification ability of the resulted reduction wasn＇ t declined. It was concluded that this reduction algorithm could eliminate the redundancy of indexes effectively. What＇ s more, it shows that the turnover of assets is not the main aspect to reflect the corporate performance.

关 键 词：粗糙集 效绩评价 决策表 属性约简 

分 类 号：F275[经济管理—企业管理]