摘要
为了弥补财务风险预警系统模型的不足,控制企业财务风险,使用财务指标与非财务指标相结合的方法,利用模糊综合评价,构建了一个关于公司营运状况的财务风险预警系统。权重的计算使用了层次分析法与熵权法。利用上述方法研究了10家样本公司的运营情况,表明本方法可以综合分析和评价公司的实际运行情况和财务状况以及发展走向,为企业的投资、销售和信贷决策提供较为科学的依据。
In order to make up for the disadvantages of financial early warning system,control the financial risks of enterprise,by combining the financial index with non-financial index,the financial risk early warning system about company operating conditions is built by using the fuzzy comprehensive evaluation.The weights are calculated by AHP method and entropy weight method.By applying the method,the operation situation of 10 sample firms is studied.The result shows that it can be comprehensively analyze and evaluate the company＇s actual operation situation,financial status and developing trend.It provides a scientific basis for the investment,sales and credit decisions of enterprise.
出处
《辽宁科技大学学报》
CAS
2013年第2期159-165,共7页
Journal of University of Science and Technology Liaoning
关键词
财务预警
模糊综合评价
层次分析
熵权法
权重
financial early warning
fuzzy comprehensive evaluation
analytic hierarchy
entropy method
weights
