摘要
为对处于不确定环境中的企业进行财务风险分析,选取偿债能力、运营能力、盈利能力三个一级指标,并在此基础上构建了企业财务风险评价指标体系,在直觉模糊集理论的基础上运用层次分析法,建立了企业财务风险直觉模糊层次分析模型。通过模型运用,验证了此模型在企业财务风险评价中的有效性和可行性,解决了不确定环境下企业财务风险分析的问题。
A-kind of enterprise financial risk intuitionistic fuzzy hierarchical analysis model is established for analyzing the enterprise financial risk in the uncertain environment. Building the evaluation index system of enterprise financial risk on the base of debt paying ability, operation ability, profit ability three first-level indicators. The feasibility and effectiveness of the model is verified in the evaluation of en- terprise financial risk through applying the model, solving the enterprise financial risk analysis problems in the uncer- tain environment.
出处
《北方经贸》
2015年第3期80-82,共3页
Northern Economy and Trade
关键词
觉模糊集
直觉模糊层次分析法
财务风险分析
intuitionistic fuzzy sets
intuition Fuzzy-AHP
financial risk analysis
