| 中国旅行社企业财务绩效评价指标研究——基于熵值法的视角 |
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| 引用本文： | 申富平,马玉芳,戎辉辉.中国旅行社企业财务绩效评价指标研究——基于熵值法的视角[J].经济与管理,2008,22(6):81-84. |
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| 作者姓名： | 申富平 马玉芳 戎辉辉 |
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| 作者单位： | 1. 河北经贸大学校长办公室,河北,石家庄,050061
2. 石家庄经济学院,河北,石家庄,050031 |
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| 摘 要： | 旅行社企业财务绩效评价指标的构建必须坚持客观真实、灵活可行的原则，借助信息工程学中“熵”的概念，利用“熵”的大小来度量各指标之间的差异程度，可以较客观地揭示出各指标的重要性，具有较强的实用性和可靠性，为中国旅行社企业的财务绩效评价提供了思路和方法。
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| 关 键 词： | 旅行社企业 财务绩效评价 熵值法 |
Study About Financial Performance Indicators of Travel Agency Enterprise in China |
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| Shen Fuping,Ma Yufang,Rong Huibui.Study About Financial Performance Indicators of Travel Agency Enterprise in China[J].Economy and Management,2008,22(6):81-84. |
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| Authors: | Shen Fuping Ma Yufang Rong Huibui |
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| Institution: | Shen Fuping, Ma Yufang, Rong Huihui (1.Headmaster Office, Hebei University of Economics and Business, Shijiazhuang 050061, China; 2.Shijiazhuang University of Economics, Shijiazhuang 050031, China) |
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| Abstract: | The construction of the financial performance indicators of travel agency enterprises must insist on the subject,true and feasible principles.Using the entropy measuring the difference degree between each indicator can shows the significant function of all indicators,has the practicability and dependability and provide the new ideas and methods for the financial performance evaluations of Chinese travel agency enterprise. |
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| Keywords: | travel agency enterprise financial performance evaluation entropy method |
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