本研究採用Entropy-Based的TOPSIS法以財務指標評估台灣飯店經 營績效。評價標準的權重是根據使用Shannon’s Entropy，TOPSIS分析方 法所產生的排序是用來表示這些觀光飯店的經營績效。透過財務指標報 表了解公司或企業的經營狀況或績效。本研究目的希冀能為對觀光旅館 業者提供經營績效成績、也為消費者提供評選旅遊住宿旅館之評估參考 依據之一。 研究對象為台灣股票上市6家飯店業做整體財務績效之評估，計有 華園、國賓、六福、晶華、遠雄悦來、夏都6家，以證券交易所公開資 訊站所提供2010至2012年之20項財務比率做為評估的準則，以熵值 (Entropy)權重法計算出各項財務比率之權重，再以TOPSIS評估法排序 出經營績效最佳之公司。經實證結果顯示經營績效排名分別為是華園、 夏都、國賓、六福、晶華、遠雄悦來。

This study combines the theories of Entropy and TOPSIS to assess the operating performance of tourist hotels in Taiwan by financial statement solicited from Taiwan Stock Exchange Corporation. Theobjective importance weights of evaluation criteria are obtained by utilizing Shannon’s entropy and the TOPSIS is used to evaluate the operating performance of feasible tourist hotels. six tourist hotels in Taiwan are evaluated with twenty financial ratios from 2010 to 2012 in this study. Among the six tourist hotels, Hotel Holiday Garden has the best business performance from 2010 to2012. The ranking of the performance from number 2 to number 6 is Chateau International Development Co., Ltd. The Ambassador Hotel, Ltd. The Leofoo Development Co., Ltd. Formosa International Hotels Corporation. Far Glory Hotel Co., Ltd, respectively.