我国房地产上市公司绩效评价——基于D-S广义模糊软集合理论  

Performance Evaluation of Listed Company in Real Estate Industry: Based on D-S General Fuzzy Soft Set Theory

作　　者：肖智[1] 牛庆[1] 张杰[1] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400030

出　　处：《技术经济》2013年第6期98-103,137,共7页Journal of Technology Economics

基　　金：国家自然科学基金项目"面向小样本多属性决策的软集合理论及其应用研究"(71171209)

摘　　要：参考《企业绩效评价标准值2010》、结合中国房地产上市公司财务数据的可得性来构建企业绩效评价指标体系,运用信息熵理论得到指标权重。将D-S广义模糊软集合理论引入企业绩效评价,对2010年我国沪深两市的部分房地产上市公司的业绩进行了综合评价,并利用D-S广义模糊软集合及其相似度对样本公司绩效进行分类。实证分析结果表明了所构建评价方法的客观合理性。This paper builds a reasonable evaluation index system through referring to Enterprise Performance Evaluation Standard Value in 2010and considering the availability of financial data of listed companies in real estate industry,and determines the weights of financial indicators by the information entropy theory.Then it introduces a performance evaluation method based on D-S generalized fuzzy soft set theory into the enterprise performance evaluation,and evaluates the performance of 30China’s real estate companies listed in Shanghai and Shenzhen stock market in 2010,and classifies the sample companies according to D-S general fuzzy soft set and its similarity.Finally,it demonstrates the correctness and objectivity of the proposed evaluation method through the empirical analysis.

关 键 词：房地产上市公司 绩效评价 评价方法 D-S证据理论 广义模糊软集合 

分 类 号：F293.33[经济管理—国民经济] F224