长三角经济圈中小企业板上市公司绩效评价研究

选取长三角经济圈中小板上市公司77家为样本，采用系统集成思想从理论和实践角度获得绩效评价指标集，利用客观定量确定权重的方法——熵权法，确定各指标权重，并用剔除歧异值后的2007年中小板年报披露数据计算的各指标均值做为标准值，构建长三角经济圈中小板上市公司绩效评价体系。结合目前理论界和实务界公认的股东权益自由现金流量模型、综合指标体系法、经济增加值法和净资产收益率法对样本进行对比分析，采用序号总和法获得各样本企业综合排名，最后采用绝对值偏差和法比较各绩效评价方法的准确性，得出长三角经济圈中小板上市公司绩效评价体系具有相对准确性的结论。

Research on SME Board Listed Company Performance Evaluate of Yangtze River Delta Economic Ring

Based on the 77 listed company of Yangtze River Delta economic ring from SME board, adopted the integrated theory to obtain the performance index sets and definite the weight sets by entropy method. Take the average from SME board annual report in 2007 as the standard value to form the SME Board Listed Company Performance Evaluate Systerm Of Yangeze River Delat Economic Ring. Then contrast with the discount cash flow of FCFE, compound index system method, EVA and ROE, using the total serial number method and Total ABS BIAS Method to prove the performance evaluate system veracious.