| 上市公司可持续发展评价体系构建 |
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| 引用本文： | 刘婷.上市公司可持续发展评价体系构建[J].财会通讯,2007(7). |
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| 作者姓名： | 刘婷 |
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| 作者单位： | 中国人民大学商学院 北京 |
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| 摘 要： | 目前,我国上市公司业绩评价体系门类繁多,但专门评价可持续发展能力的指标体系尚停留在探索阶段。本文在现有研究基础上,构建了上市公司可持续发展的实现模型,并选取定量指标,采用变异系数总指数法赋予权重,建立了上市公司可持续发展评价体系。以2003年我国电子行业上市公司为样本进行检验,结果发现,其结果与《2003年度中国上市公司业绩评价报告》具有一致性。
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| 关 键 词： | 上市公司 可持续发展 评价体系 变异系数总指数法 |
The Establishment of Evaluation System on Sustainable Growth of Listed Companies |
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| Liu Ting.The Establishment of Evaluation System on Sustainable Growth of Listed Companies[J].Communication of Finance and Accounting,2007(7). |
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| Authors: | Liu Ting |
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| Abstract: | There are many kinds of evaluation systems on listed companies; however, the one focusing on sustainable growth has not been applied yet. This paper builds up a model on listed companies' sustainable growth and sets up an evaluation system, choosing five quantitative indexes and using the variance coefficients method to weight each importance. With the data of listed companies in Chinese electronic field in 2003, we find that the results of our evaluation are consistent to those of "2003 Report of Chinese Listed Companies' Performance". |
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| Keywords: | Listed companies Sustainable growth Evaluation system Variance coefficients method |
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