基于综合集成赋权的水务公司财务评价  

Financial evaluation of water affair companies based on integrated weighting method

作　　者：王惠子[1] 赵敏[1,2] 

机构地区：[1]河海大学商学院,江苏南京211100 [2]江苏省水资源与可持续发展研究中心,江苏南京210098

出　　处：《水利经济》2014年第4期21-24,71-72,共4页Journal of Economics of Water Resources

基　　金：中央高校基本科研业务费专项(2012B10514)

摘　　要：针对水务行业的特点以及当前水务公司财务评价存在的问题,重构了水务公司财务评价指标体系,采用熵权法和层次分析法集成赋权,建立了水务公司的财务综合评价模型,并选取了4家水务上市公司进行实例分析。结果表明,水务公司的运营管理能力、融资能力、地方政府政策支持度、并购整合能力以及创新能力等也是重要的评价指标。建议区域性水务公司通过跨区域资产收购的方式,来实现向全国性大型水务集团的转变。With regard to the characteristics of water affair companies and the existing problems in their financial evaluation, a financial evaluation index system is established. An evaluation model for the comprehensive financial evaluation of water affair companies is proposed by using the entropy method and AHP method to assign the integrated weight. Four listed water affair companies in China are selected to be empirically analyzed. The results show that the operating management capability,financing capacity,local government policy support,ability to integrate acquisitions and innovation capacity of the water affair companies are also the important indices. It is suggested that the regional water affair companies should merge the inter-regional assets to realize their role as the national water affair group.

关 键 词：水务公司 财务评价 指标体系 综合集成赋权 

分 类 号：F407.9[经济管理—产业经济]