中小型建筑装饰企业现金流风险评价体系构建与应用研究

Research on the Construction and Application of Cash Flow Risk Assessment System for Small and Medium sized Building Decoration Enterprises

“十四五”规划期间,高质量发展已成为建筑装饰业的核心目标。本文从“公司现金流风险”这一视角出发,实现“中小型建筑装饰企业高质量发展”与“公司现金流风险”的控制对接。为避免片面性,采用层次分析法进行指标权重的测度,并采取模糊综合评价法对中小型建筑装饰企业现金流风险进行评价,为中小型建筑装饰企业提供合适的现金流风险评价指标体系以及评价方法参考。

During the 14th Five Year Plan period,high-quality development has become the core goal of the construction decoration industry.From the perspective of“company cashflow risk”,this article aims to achieve the control and integration of“high-quality development of small and medium-sized building decoration enterprises”and“company cash flow risk”.To avoid one-sidedness,the Analytic Hierarchy Process(AHP)is used to measure the weight of indicators,and the fuzzy comprehensive evaluation method is used to evaluate the cashflow risk of small and medium-sized building decoration enterprises.This provides a suitable cashflow risk evaluation index system and evaluation method reference for small and medium-sized building decoration enterprises.