Journal of Liaoning Petrochemical University ›› 2020, Vol. 40 ›› Issue (5): 86-91.DOI: 10.3969/j.issn.1672-6952.2020.05.015

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Research on the Quality Evaluation of Revenue Information Based on Entropy Weight⁃TOPSIS：Taking Company X as an Example

Cui Xiaoling1， Hu Qiaqia1， Zhang Qiwang2   

  1. 1.School of Economics and Management，Liaoning Shihua University， Fushun Liaoning 113001，China； 2.Business School，Liaoning University， Shenyang Liaoning 110136，China
  • Received:2019-02-23 Revised:2019-04-02 Published:2020-10-30 Online:2020-11-12

基于熵权⁃TOPSIS的收益信息质量评价研究——以X公司为例

崔晓玲1， 胡恰恰1， 张启望2   

  1. 1.辽宁石油化工大学 经济管理学院，辽宁 抚顺 113001； 2.辽宁大学 商学院，辽宁 沈阳 110136
  • 通讯作者: 张启望（1980⁃），男，博士，讲师，从事企业金融方向研究；E⁃mail：bxgreen@126.com
  • 作者简介:崔晓玲（1977-），女，博士，副教授，从事企业融资与决策、企业绩效管理方向研究；E-mail：xlingcui@126.com
  • 基金资助:
    辽宁经济社会发展一般项目（2020lslktjdyb-023）

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Abstract: Taking X company as the research object, this paper constructed the evaluation index system of revenue information quality which was more fitted with the actual situation of X company. It evaluated the revenue information quality of X company from 2014 to 2017 by using entropy weight⁃TOPSIS method. It proved that the evaluation results accorded with the actual operation of X company, which provided development direction for the company's value promotion and sustainable development. Taking 2017 as an example, this paper made a comprehensive evaluation of the industry revenue quality, which provided a method reference for the comprehensive evaluation of enterprise income quality.

Key words: Entropy weight?TOPSIS, Revenue information, Evaluation index system, Quality evaluation

摘要： 以X公司为研究对象，根据X公司的实际情况构建了符合该公司实际情况的收益信息质量评价指标体系。利用熵权⁃TOPSIS对X公司2014—2017年的收益信息质量进行评价，评价结果符合X公司的实际运营情况，为该公司的价值提升和可持续发展提供发展方向。以2017年为例，对行业收益质量进行了综合评价，为企业收益质量综合评价提供了方法上的借鉴。

关键词: 熵权?TOPSIS, 收益信息, 评价指标体系, 质量评价

Cite this article

Cui Xiaoling， Hu Qiaqia， Zhang Qiwang. Research on the Quality Evaluation of Revenue Information Based on Entropy Weight⁃TOPSIS：Taking Company X as an Example[J]. Journal of Liaoning Petrochemical University, 2020, 40(5): 86-91.

崔晓玲， 胡恰恰， 张启望. 基于熵权⁃TOPSIS的收益信息质量评价研究——以X公司为例[J]. 辽宁石油化工大学学报, 2020, 40(5): 86-91.

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