辽宁石油化工大学学报Issue(4)：70-74,5.DOI:10.3696/j.issn.1672-6952.2015.04.016
基于股东视角的多元化经营业绩评价指标体系的构建
The Construction of Diversification Enterprises Performance Evaluation Index System Based on the Perspective of Shareholders
王丹 1郑文燕1
作者信息
- 1. 辽宁石油化工大学经济管理学院，辽宁抚顺 113001
- 折叠
摘要
Abstract
The diversification enterprises performance evaluation index system based on the perspective of shareholders was constructed,according to the characteristics of the performance evaluation of diversification enterprises.Combined with the economic added value and adjusting the different indicators,the system could fully display the various aspects of a listed company's financial situation and help manager thinking and deciding on the position of shareholders.The 10 listed companies which were close to the average net asset ratio were selected calculate their indicators.According to the above the index value, the coefficients of correlation between the various indicators were calculated and determined the weights using the SPSS software.Finally,the case of the CH listed companies was analyzed to gain a comprehensive review of the company operating conditions in 2013 and stated the advantages and shortcomings of this index system.关键词
股东视角/业绩评价指标体系/多元化经营/相关系数/权重确定Key words
Perspective of shareholders/Performance evaluation index system/Diversification/Correlation coefficient/Establishment of weight分类
管理科学引用本文复制引用
王丹,郑文燕..基于股东视角的多元化经营业绩评价指标体系的构建[J].辽宁石油化工大学学报,2015,(4):70-74,5.
