An Approach to Evaluating Enterprise Financial Performance Based on the Control Inheritance of Family Businesses with Intuitionistic Fuzzy Information

We investigate the multiple attribute decision making problems for evaluating the enterprise financial performance based on the control inheritance of family businesses with intuitionistic fuzzy information. We utilize the intuitionistic fuzzy Bonferroni mean (IFBM) operator to aggregate the intuitionistic fuzzy information corresponding to each alternative and get the overall value of enterprise financial performance and then rank the enterprises and select the most desirable one(s) by using the overall value of enterprise financial performance. Finally, an illustrative example for evaluating the enterprise financial performance based on the control inheritance of family businesses is given to verify the developed approach and to demonstrate its practicality and effectiveness. 1. Introduction After the reform and opening up for over 30 years, our country’s economic construction has made remarkable achievement, the comprehensive national strength and economic strength have increased apparently, all kinds of economic subjects have different degrees of development in China, and family enterprises as the economic organizations that started late also have undergone earth-shaking changes. The appearance of family enterprises can not only increase employment for our country, expand import and export, and push forward economic development but also they play an important role in academic economics, management theory in providing research object [1, 2]. Nowadays, China’s family enterprises have developed a lot; with the first generation becoming old, there is an emerging split in the succession of the right of control, some family enterprises are on the path towards socialization by introducing professional managers, and some ones with the psychology of “not letting the opportunities go outside Tian” pass the control power to their own family members. While most of the founders of the family enterprises want to pass the power to the next generation by nature, the biggest problems in the sustainable management of family enterprises are the inheritance crisis of enterprises’ control power [3–5]. Therefore, in the matter of choosing the professional managers or family heirs, many founders approach carefully [6]. In recent years, more attention is given to inheritance of the control power of China’s family business, but the number of specific theory researches is not so much. Although the related researches in foreign countries have longer time history and bigger quantity than those at home, but as our family businesses are very different from foreign ones in the