房地产企业财务预警模糊综合评价方法

Financial early-warning for real estate enterprises based on fuzzy comprehensive evaluation

针对房地产企业特点和风险产生环节的独特性,提出适合房地产企业风险预警的评价指标,即利息保障倍数和存货周转率等,并完善模糊综合评价的指标体系,建立财务预警模糊评价模型.应用实例表明,财务预警模糊综合评价模型适合房地产企业财务预警,评价结果比较准确.

According to characteristics of real estate enterprises and uniqueness to risk's emergence,this thesis proposes evaluation index for risk early warning(interest rate safeguard multiplier,inventory turnover,etc),perfects index system for fuzzy comprehensive evaluation,establishes a model for financial early-warning.Examples used in practice show that this model is satisfactory and the results accord with actual conditions.