潘文超;

• 1:中国科技大学企业管理系

摘要(Abstract)：

近年来,台湾受到美国次贷风暴及欧洲债信的影响,许多大型企业瓦解的事件陆续发生,因此,公司管理阶层有必要好好地检视公司的财务状况,及早防范公司可能面临的经营风险。文章按照财务五力搜集台湾企业财务比率资料,根据活动力、稳定力与收益力进行灰关联分析,再将分析结果按照灰关联度进行排序,以了解各企业的经营绩效排名;然后采用果蝇优化算法优化广义回归神经网络、一般广义回归神经网络与多元回归模型,进行企业经营绩效侦测模型的建构,以供研究人员及公司管理阶层参考。分析结果显示,应用果蝇优化算法优化广义回归神经网络在企业经营绩效侦测模型的预测误差有很好的收敛结果,也有很好的分类预测能力。

关键词(KeyWords)： 果蝇优化算法;企业经营绩效;优化问题;广义回归神经网络

Abstract:

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基金项目(Foundation):

作者(Authors): 潘文超;

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