摘要
供应链给制造企业带来竞争和效益优势时,也带来诸多风险。对供应链环境下制造企业的财务风险问题进行研究,是供应链风险管理新的研究方向。本文考虑供应链财务风险传导等特性,对制造企业财务风险进行识别分类,构建有行业特征的财务风险评估指标体系,并运用多级模糊综合评价法进行综合评估。最后结合实例,进一步展示财务风险评估过程。
Supply chain brings about the competitive and marginal advantage,as well as many kinds of risk.The financial risk of manufacturing firms under supply chain is a new research direction of supply chain management.Through concluding characteristic of financial risk transformation,the financial risk of manufacturing firms is classified. After the industry-based financial risk valuation index system is built,the Multi-level Fuzzy Evaluation method is used to evaluate it.Finally an example is used to evaluate the financial risk of it.
出处
《财会通讯（中）》
北大核心
2016年第3期97-99,129,共3页
Communication of Finance and Accounting
基金
辽宁省哲学社会科学规划基金项目(项目编号:L08DJY120)
辽宁省教育厅人文社会科学研究项目(项目编号:W2014047)阶段性研究成果
关键词
多级模糊综合评价法
制造企业
财务风险
Multi-level Fuzzy Evaluation
Manufacturing firm
Financial risk
