基于灰色关联法的盐化工类上市公司绩效评价

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英文篇名：Performance Evaluation of Salt Chemical Listed Companies Based on Grey Relational Analysis 作者：汪永兰 ; 胡桂东 ; 张雅惠 英文作者：WANG Yonglan;HU Guidong;ZHANG Yahui;School of Business,Huaihai Institute of Technology;Accounting Center,Jiangsu Jingshen Salt Chemical Co.,Ltd.;Shanghai Golden Education and Training Co.,Ltd.; 关键词：盐化工类 ; 上市公司 ; 灰色关联法 ; 绩效评价 英文关键词：salt chemical industry;;listed companies;;grey relational analysis;;performance evaluation 中文刊名：HHGX 英文刊名：Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition) 机构：淮海工学院商学院;江苏井神盐化股份有限公司会计核算中心;上海高顿教育培训有限公司; 出版日期：2019-01-31 出版单位：淮海工学院学报(人文社会科学版) 年：2019 期：v.17;No.181 基金：江苏井神盐化股份有限公司研究课题(JS2017-30) 语种：中文; 页：HHGX201901027 页数：5 CN：01 ISSN：32-1497/G4 分类号：101-105

摘要

从盐化工类上市公司现状出发,选取了10家上市公司作为样本,运用灰色关联法进行绩效评价。在搜集数据资料的基础上,从盈利能力、偿债能力、营运能力、发展能力四方面选取12个财务指标,通过计算灰色关联度系数并按照由高到低排名,对盐化工类上市公司绩效进行评价,并且针对盐化工类上市公司影响绩效的问题提出改进的措施。
        Starting from the current situation of salt and chemical listed companies,10 listed companies were selected as samples,and their performance was evaluated by grey correlation method.On the basis of collecting data and data,12 financial indicators are selected from four aspects:profitability,solvency,operation ability and development ability.By calculating the grey correlation coefficient and ranking from high to low,the performance of salt chemical listed companies is evaluated,and the improvement measures are put forward to solve the problems of salt chemical listed companies affecting their performance.

引文

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