企业财务风险管理的评价研究——基于模糊综合评价法视角

Study on the Evaluation of Financial Risk Management of Enterprise Based on the Fuzzy Comprehensive Evaluation

随着我国市场化发展不断深入,现有企业财务风险评估方法已经无法适应企业发展的需要。在模糊综合指标评价模型的基础上,进一步将外部性指标纳入企业财务风险模型之中,通过模糊综合评价法建立企业财务风险管理模型,纳入模糊数和隶属度,有效地将主观指标转变为具备统计效力的客观指标,并进一步采用在A股上市的H企业的风险数据,证明该模型的可行性。研究结果表明企业财务风险由内部管理风险和外部环境风险两部分组成,进行企业财务风险管理时应充分考虑外部潜在风险的影响,内外部风险存在显著的相关性。因此,应采用隶属度指标构建关联标尺,使得测度方法更具科学性和有效性。

With the deepening of China′s market-oriented development,the existing methods of financial risk evaluation for enterprises have been unable to meet the needs of enterprise′s development.Based on the model of fuzzy comprehensive index evaluation,the external indicators are used in the model of financial risk of enterprise,the management model of financial risk of enterprise is set up with the combination of the fuzzy number and membership degree,the subjective indicators are effectively converted into the objective indicators with the statistical effect,and the risk data of A-share listed H enterprise are further adopted in order to prove the feasibility of the model.The results show that the financial risk of enterprise is composed of internal management risk and external environmental risk,and the effect of the potential external risk should be considered sufficiently;there is a significant correlation between internal risks and external risks.The membership index should be used to build the correlation scale,so as to make the measurement method more scientific and effective.