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基于熵权模型的烟草企业财务绩效评价研究
引用本文:谭卫华. 基于熵权模型的烟草企业财务绩效评价研究[J]. 铜陵学院学报, 2011, 10(6): 55-57
作者姓名:谭卫华
作者单位:山东中烟工业有限责任公司,山东济南,250100
摘    要:企业财务绩效一直是企业关注的重点。文章从财务效率、财务结构、营运能力、盈利能力、偿债能力等方面构建烟草财务绩效评价指:标体系,运用熵权模型对A、B、C、D、E五家烟草企业进行实证研究,并根据所得结论提出了烟草企业提升财务绩效的对策和建议。

关 键 词:烟草企业  财务绩效  熵权模型  对策

Research on Financial Performance Evaluation of Tobacco Enterprise Based on Weight Model
Tan Wei-hua. Research on Financial Performance Evaluation of Tobacco Enterprise Based on Weight Model[J]. Journal of Tongling College, 2011, 10(6): 55-57
Authors:Tan Wei-hua
Affiliation:Tan Wei-hua(China Tobacco Shandong Industrial Co.,Ltd,Jinan Shandong 250100,China)
Abstract:Financial performance has been the focus of enterprise.The paper constructed the financial performance evaluation index system of tobacco enterprise from financial efficiency,financial structure,operational capacity,profitability and repayment capability.It uses weight model to carry on the empirical research on A,B,C,D,E five tobacco enterprises and put forward suggestions to improve financial performance according to the results.
Keywords:tobacco enterprise  financial performance  weight model  suggestion
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