电力类上市公司复合财务系数的灰关联算法

Grey Incidence Algorithm on Multiple Financial System of Public Corporations

上市公司的长期投资价值取决于公司的经营管理水平和财务状况好坏,而复合财务系数能体现公司的整体财务、经营状况。在确认上市公司复合财务系数评价指标体系的基础上,应用灰色关联度的计算方法对各财务指标进行综合,得到一种新的复合财务系数计算方法,并把这种方法应用到电力类上市公司的分析上,得到了比较满意的结果,从而为投资者作出投资判断提供了客观、合理的决策依据。

In this paper, based on the construction of the index system for financial evaluation of public corporations, a multiple financial system（MFS） is obtained by using grey inci.dence analysis method. Thus the simple and effective way of comprehensive evaluating the financial situation of public corporations is gived, and the objective and reasonable basis of making investment decision is provided.