A Study on the Dual Objective Balance Degree of Rural Financial Institutions Based on TOPSIS Comprehensive Evaluation Method

While the social goal of rural financial institutions is to serve the "three rural areas" as their mission, rural financial institutions as enterprises still pursue the economic goal of maximizing their own interests. This paper assesses the balance of the dual objectives of rural financial institutions. Firstly, the subjective weights of the influencing factors are studied by using hierarchical analysis, secondly, the objective weights are studied by using entropy analysis, and finally, the comprehensive weights are obtained by integrating the weights. On this basis, this paper uses the modified TOPSIS method with comprehensive weights to comprehensively evaluate the dual-objective balance degree of rural financial institutions in rural revitalization, taking Shanghai Agricultural and Commercial Bank of China and Agricultural Development Bank of China, a commercial rural financial institution, as examples. The results of the study show that the best completion of dual-goal balance in the ten-year data of Shanghai Agricultural and Commercial Bank was in 2015, and the worst was in 2010. However, China Agricultural Develop-ment Bank gradually improved in the past five years, with the best in 2019 and the worst in 2015.