基于熵权法的中小板上市公司财务核心竞争力评价实证研究

以中小板上市公司为研究对象,从筹资与偿债能力、投资发展能力、资金管理能力、获利分配能力四方面构建财务核心竞争力评价指标体系。选取不同行业细分的12家公司做为样本,运用熵权法确定评价指标权重,对其财务核心竞争力排名并分析其影响因素,实证结果表明该评价指标体系及模型是实用有效的。

The Empirical Research about Evaluation of Financial Core Competitiveness of the Listed Companies in Small and Medium-sized Enterprises Board Based on Entropy Method

The research object is the listed companies in small and medium-sized enterprises（SMEs） board,to construct evaluation index system of financial core competitiveness from four aspects： the financing and solvency ability,investment development ability,capital management ability,the distribution of profits ability.The authors choose 12 companies from different industry segments as the samples,to evaluate indexes weights by means of entropy method,to rank the financial core competitiveness and to analyze the influential factors of them,the empirical result indicates that this evaluation index system and the model is practical and effective.