摘要
上市公司作为现代企业的重要组织形式,其财务状况的健康与否与国家金融体系的稳定与可持续发展休戚相关。通过将德菲尔法与极小广义方差法结合在一起来构建财务风险评价指标体系,对上市公司财务风险评价问题展开研究。利用变异系数法确定指标权重,提出基于灰色定权聚类的上市公司财务风险评价模型,最后运用该模型对收集的10家上市公司2012年的财务风险做出评价。
Because listed company is the critical organizational form of the modem enterprise, its financial status depends on the stability of national financial system and sustainable development. In order to study the assessment of the financial risk of listed company, the thesis integrates Delphi Technique and minimum generalized variance method to build up the financial evaluation index system. First of all, the author sets up index weight by using coefficient of variation method; Then, the author uses grey clustering to establish financial risk assessment model; finally, carrys out the financial risk assessment by evaluating the financial risk of the 10 collected listed companies in 2012.
出处
《科技与管理》
2014年第1期123-128,共6页
Science-Technology and Management
关键词
财务风险
灰色聚类
极小广义方差法
变异系数法
financial risk
grey clustering
minimum generalized variance method
coefficient of variation method
