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ji yu zheng ju tui li fa de fang di chan shang shi gong si ji xiao ping jia
Author(s): 
Pages: 15-20
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  绩效评价非财务指标房地产上市公司证据推理;
Abstract: 本文根据房地产行业的特点,在房地产上市公司的绩效评价体系中加入了客户角度和社会角度的非财务指标,并利用牛顿插值法得到财务指标的价值函数,根据价值函数以及非财务指标的数据特点,构建了财务指标和非财务指标的评价标准。同时,考虑到现有评价方法处理多指标融合问题的不足,本文采用证据推理方法,对上市公司绩效评价中的财务指标和非财务指标的评价值进行合成,并对评价结果进行了分析。
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