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目前,我国上市公司业绩评价体系门类繁多,但专门评价可持续发展能力的指标体系尚停留在探索阶段。本文在现有研究基础上,构建了上市公司可持续发展的实现模型,并选取定量指标,采用变异系数总指数法赋予权重,建立了上市公司可持续发展评价体系。以2003年我国电子行业上市公司为样本进行检验,结果发现,其结果与《2003年度中国上市公司业绩评价报告》具有一致性。
At present, there are many kinds of performance appraisal system of listed companies in our country, but the index system devoted to evaluating the ability of sustainable development still stays in the exploratory stage. Based on the existing research, this paper constructs the realization model of sustainable development of listed companies, chooses the quantitative index, gives the weight by using the coefficient of variation coefficient, and establishes the evaluation system of sustainable development of listed companies. In 2003 China’s electronics industry listed companies as a sample test, the results found that the results and the “2003 annual report of China’s listed companies performance evaluation” is consistent.