基于模糊神经网络的企业绩效评价方法研究

针对传统企业绩效评价方法的一些不足,把模糊神经网络方法引入企业绩效评价领域。同时借鉴财政部等六部委颁布的国有资本金效绩评价指标体系,构建本文的评价指标。本文采用基于模糊神经网络的分层次评价方法,用BP神经网络训练财务指标,用模糊神经网络训练非财务指标,最后再构建一个模糊神经网络评价模型,得出企业绩效的评价值。实证结果表明此方法有效可行,且具有较高的准确率。

Research on a Fuzzy Neural Network Based Enterprise Performance Evaluation Approach

We introduce fuzzy neural network into enterprise performance evaluation in view of some negatives of previous evaluation approaches. We also refer to the state-owned capital performance evaluation index system, jointly issued by Ministry of Finance and six other ministries and committees, and then propose a new evaluation approach. This approach is a fuzzy neural network based hierarchical evaluation method. We first train financial parameters with BP neural network and non-financial parameters with fuzzy neural network. We then construct a fuzzy neural network evaluation model and thereby derive the evaluation values of enterprise performance. Experimental results show that this approach is effective, feasible and highly accurate.