【摘要】 为了克服目前财务综合评价中大多采用主观赋权法所带来的局限性 ,该文借助于信息工程学中的“熵”概念 ,利用熵的大小度量各财务指标在不同企业之间的差异程度 ,较为客观地揭示出各财务评价指标的重要性 ,同时也给出了基于熵值法的财务综合评价实例 ,并与主观赋权法进行了简要的对比分析。更多还原

【Abstract】 To overcome the limits of subjective weighting index of comprehensive financial evaluation, this paper uses entropy of information engineering to measure the difference of financial index among different enterprises,and reveals the importance of every financial index for evaluation. It gives an example of the comprehensive evaluation method of financial position based on information entropy, and contrasts its outcome with subjective weight index.更多还原