房地产上市公司非财务绩效评价研究  

Non-financial Performance Evaluation for Real Estate Listed Companies

作　　者：潘胜男[1] 聂会星[1] 徐枞巍[1] 

机构地区：[1]合肥工业大学管理学院,合肥230009

出　　处：《合肥工业大学学报（社会科学版）》2011年第6期14-19,共6页Journal of Hefei University of Technology(Social Sciences)

摘　　要：绩效评价是企业调整运营战略的依据,仅仅从财务的角度考虑绩效是不全面的。文章从非财务的角度对财务绩效评价做出补充,用平衡计分卡理论构建房地产行业的非财务评价体系,继而用层次分析法给指标赋权,并以万科地产为例用模糊综合评价法对定性的体系进行了量化,验证指标体系构建的合理性。简化了房地产公司自我评定以及同行之间的非财务维度的绩效比较。Enterprises adjust their operation strategies based on the performance evaluation,however,a mere evaluation on the financial performance is not inadequate.In this paper,the performance evaluation from the non-financial point of view is introduced.A non-financial evaluation system is built for the real estate industry based on the balanced score card（BSC） theory,and the index weight is conducted by using the analytic hierarchy process（AHP）.Taking Vanke Co.,Ltd.as an example,the rationality of the presented index evaluation system is verified by the quantified qualitative system with fuzzy comprehensive evaluation method.The system can simplify the self-assessment of the real estate companies and their non-financial performance comparison with the competitors.

关 键 词：绩效评价 非财务绩效评价 平衡计分卡 层次分析法 模糊评价 

分 类 号：F293.33[经济管理—国民经济]