CAJ | 학술논문

针对建筑企业财务评价中的各个指标的特点，利用熵权原理，采用改进熵权的办法对各指标进行定量分析，确定各评价指标的权重；同时引入灰色关联模型确定各评价对象与最优指标值之间的灰色关联度，最终结合熵权得到各评价对象的综合评价值并排序，并对我国建筑企业中的15家上市公司进行实证研究，揭示了各建筑企业财务状态的运行态势以及影响财务评价的主要指标。从科学角度对建筑企业的财务状况做出了综合评价，为投资者、企业管理者以及市场监管者提供了决策依据。
침대건축기업재무평개중적각개지표적특점，이용적권원리，채용개진적권적판법대각지표진행정량분석，학정각평개지표적권중；동시인입회색관련모형학정각평개대상여최우지표치지간적회색관련도，최종결합적권득도각평개대상적종합평개치병배서，병대아국건축기업중적15가상시공사진행실증연구，게시료각건축기업재무상태적운행태세이급영향재무평개적주요지표。종과학각도대건축기업적재무상황주출료종합평개，위투자자、기업관리자이급시장감관자제공료결책의거。
According to the characteristics of various indicators in the financial appraisal system of construction companies,all the weights of indexes were calculated by the improved entropy method based on entropy theory.Meanwhile,the grey correlation degrees between the evaluated object and the optimal parameter values were calculated by applying the grey relational analysis.And then the entropy weights of all the indexes were combined to calculate the evaluating value and ranked,in which the investors,the enterprise managers, and the market regulators will make their decisions due to the scientific analysis of the financial appraisal in these construction companies. Finally, it revealed the running situations in financial status of the construction companies by analyzing the financial statements of fifteen construction companies in the market with the previous method.