基于财务视角AHP分析Y企业持续经营能力

AHP Analysis on Y Company's Sustainable Operation Ability from a Financial Perspective

近几年社会竞争压力大,公司因经营失利破产倒闭并不少见。持续经营是会计的基本假设,对公司来说是非常重要的指标。文章从财务视角来研究案例公司持续经营能力,在财务视角下分析企业近五年的盈利能力、偿债能力、发展能力和营运能力,并通过AHP层次分析法判断各个指标对企业持续经营能力的影响大小,进而更加清楚地判断企业的持续经营能力。最终找出案例公司存在影响持续经营的问题并提出合理化建议,以增加案例企业在社会中的竞争力,保持其持续经营的目标。

In recent years,social competition pressure is great,and it is not uncommon for companies to go bankrupt due to business failures.Sustainable operation is a fundamental assumption in accounting and a crucial indicator for companies.This article studies the sustainable operation ability of a case company from a financial perspective,analyzes the profitability,debt repayment ability,development ability,and operation ability of the enterprise in the past five years from a financial perspective,and uses the analytic hierarchy process(AHP)to determine the impact of each indicator on the sustainable operation ability of the enterprise,thereby making a clearer judgment of the sustainable operation ability of the enterprise.Finally,it identifies the problems that affect the sustainable operation of the case company and proposes reasonable suggestions to increase the competitiveness of it in society and maintain its goal of sustainable operation.