基于"纵横向拉开档次法"的上市公司经营业绩评价

鉴于目前已具有较全面、完整、连续的有关上市公司各项指标的纵横向数据，为充分利用数据所蕴涵的信息，本文提出运用“纵横向拉开档次”的综合评价方法，其特点是使指标权重的确定能尽量将被评价对象在纵横向拉开档次。将该法运用于安徽地方板块的18家上市公司业绩评价，获得了各公司在1999～2001年间动态发展的分析结果。

Evaluation on Business Achievement of Listed Companies Based on the Means of Undrawing Level in Vertical and Horizontal Direction

Seeing that the whole and successive index data on listed companies, in order to utilize adequately the information involved in the data, this paper proposes and applies a synthetical evaluation method based on the means of undrawing level in vertical and horizontal direction in which the weight of index is so determined that the company's level can be undrawing in vertical and horizontal direction. This method is used in evaluating 18 public companies' business achievement in Anhui province and the conclusions on their dynamic development is obtained from 1999 to 2001.