摘要
根据公司财务指标中同类指标间相关性较强和不同类指标间相关性较弱以及不同类指标对总评分价值不同这一特点,本文采用主观赋权法和客观赋权法相结合来对公司财务状况进行综合评价。评价分析的结果不是仅仅对所取样本进行排序,也不象某些主观评价法那样需要进行复杂繁琐的计算,而是运用统计知识得出一个简单易行的评分式和判别方法,从而便于使用者较容易的对某公司的财务状况进行判断。
According to the character of strong relationship between similar indexes and weak relationship between different indexes and difference between total evaluation values of different indexes in company 's financial indexes, This paper makes comprehensive comments on company 's financial situation by evaluating subjective importance and objective importance. The result of comments and analysis is arrived at in order to make users judgement about financial situation of a company easily by using statistics knowledge to make a simple and feasible evaluation formula and evaluation method and not only by putting the samples questioned in order and not only by making complex calculation like some subjective evaluation methods.
出处
《重庆商学院学报》
2001年第6期53-55,共3页
Journal of Chongqing Institute of Commerce
关键词
企业
财务状况
财务分析
评价
公司
subjective evaluation method
objective evaluation method
comprehensive comment
common factor