本文提出了应用人工神经经网络的ＡＲＴ模型进行企业综合经济效益评估的方法。该方法将企业的各项经济指标作为人工神经网络的输入，利用人工神经网络的分类功能对企业进行分类。本文以一个算例说明了该方法的实现过程，并对结果进行了讨论。计算表明了该方法的可行性。 This paper proposes an ART model using artificial neural network to evaluate the comprehensive economic benefits of an enterprise. This method uses various economic indicators of the enterprise as the input of the artificial neural network, and uses the classification function of the artificial neural network to classify the enterprise. This paper uses a numerical example to illustrate the implementation of this method and discusses the results. The calculation shows the feasibility of the method.