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| 改进熵权模型在建筑企业财务评价中的应用 |
| The use of grey correlation model based on improved entropy method in financial appraisal system of construction companies |
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| DOI： |
| 中文关键词: 建筑企业 财务评价体系 改进熵权 灰色关联 |
| 英文关键词: construction companies financial appraisal system improved entropy method grey correlation |
| 基金项目:湖北省教育厅人文社会科学研究项目（2014-448） |
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| 中文摘要: |
| 针对建筑企业财务评价中的各个指标的特点，利用熵权原理，采用改进熵权的办法对各指标进行定量分析，确定各评价指标的权重；同时引入灰色关联模型确定各评价对象与最优指标值之间的灰色关联度，最终结合熵权得到各评价对象的综合评价值并排序，并对我国建筑企业中的15家上市公司进行实证研究，揭示了各建筑企业财务状态的运行态势以及影响财务评价的主要指标.从科学角度对建筑企业的财务状况做出了综合评价，为投资者、企业管理者以及市场监管者提供了决策依据. |
| 英文摘要: |
| According to the characteristics of various indicators in the financial appraisal system of construction companies, all the weights of indexes were calculated by the improved entropy method based on entropy theory. Meanwhile, the grey correlation degrees between the evaluated object and the optimal parameter values were calculated by applying the grey relational analysis. And then the entropy weights of all the indexes were combined to calculate the evaluating value and ranked, in which the investors, the enterprise managers, and the market regulators will make their decisions due to the scientific analysis of the financial appraisal in these construction companies. Finally, it revealed the running situations in financial status of the construction companies by analyzing the financial statements of fifteen construction companies in the market with the previous method. |
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