本研究昰對台灣地區貨櫃船公司的財務績效進行評估。由於評估的過程中評估 準則對財務績效是重要的，所以在以往的研究中，曾經應用灰關聯分析找出台灣地 區貨櫃船公司財務比率的代表性指標作為財務績效的評估準則。因為代表性指標不 只有一個，所以此績效評估問題為一多準則決策問題。在另一方面，由於評估環境 處於不確定和模糊之中，是以本研究認為此多準則決策問題是屬於模糊多準則決策 問題，此應用一模糊多準則決策方法－擴展的TOPSIS 去評估貨櫃船公司的財務績 效。以此模糊多準則決策方法，貨櫃船公司便能了解本身在台灣地區航運業的競爭 優勢。

In this paper, we want to evaluate financial performance of container shipping companies in Taiwan. On the evaluating process, the criteria are critical to the financial performance. In the previous research, we ever applied grey relation analysis to find the representative indicators of financial ratios of container shipping companies in Taiwan for taking them as the evaluating criteria to financial performance. Since these representative indicators are not single, the evaluating problem should be one of the multi-criteria decision-making(MCDM) problems. On the other hand, the evaluating environment is uncertain and vagueness, thus we suppose that the MCDM problem would belong to the fuzzy multi-criteria decision-making(FMCDM) problems. We apply an FMCDM method called extensions to the TOPSIS to evaluate the financial performance of container shipping companies. With the FMCDM method, a container shipping company can realize the finance competitive strength of itself between container shipping companies in Taiwan.