摘要
本文运用层次分析法,从偿债能力、营运能力、盈利能力三个方面选择9个指标来构建房地产行业的财务风险评价体系,并结合房地产行业的特点进行了实证分析。结果发现,房地产行业的偿债能力占比为0.571,权重最大,其次为营运能力为0.286,最后为盈利能力;从二级指标上看,速动比率、流动比率占比最大。最后就准则层和方案层的结果给出针对性的建议和意见。
Using the analytic hierarchy process (AHP), nine indicators are selected from three aspects: solvency, operating capacity and profitability to construct the financial risk evaluation system of the real estate industry, and an empirical analysis is made based on the characteristics of the real estate industry. The results show that the proportion of solvency in the real estate industry is 0.571, with the largest weight, followed by operational capacity of 0.286, and finally profitability. From the secondary indicators, the proportion of quick ratio and liquidity ratio is the largest. Finally, some suggestions and opinions are given on the results of criterion layer and scheme layer.
作者
吴媚
朱家明
WU Mei;ZHU Jiaming(School of Accounting,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)
出处
《上海商学院学报》
2019年第3期56-67,共12页
Business Economic Review
基金
国家自然科学基金项目(11601001)
关键词
层次分析法
财务风险评价
房地产行业
偿债能力
营运能力
盈利能力
analytic hierarchy process
financial risk assessment
real estate industry
solvency
operation
profitability
