摘要
为了对企业财务能力进行综合评价,基于企业营运能力、偿债能力、发展能力和获利能力四个维度,建立反映企业财务能力的综合评价指标体系,运用层次分析法确定指标权重,运用隶属度函数实现单项指标标准化,运用模糊评价理论建立企业财务能力的综合评价模型。通过对煤炭工业企业财务能力进行综合评价,为企业财务管理提供科学建议和对策。
This paper is devoted to the comprehensive evaluation of enterprises＇ financial capacity, therefore based on the four dimensions including the enterprises＇ operating capacity, solvency, developing capability and profitability, this paper establislies the Comprehensive evaluation index system to reflect enterprises＇ financial capacity, then this paper uses the analytic hierarchy prOCess （AHP） to determine index weight, uses the membership function to realize single index standardization, and makes use of fuzzy evaluation theory to establish comprehensive evaluation model of enterprises＇ financial capacity. Through studying of the comprehensive evaluation of coal enterprises＇ financial capacity, this paper provides scientific suggestions and couritermeasures for enterprises＇ financial management,
出处
《辽宁工业大学学报（自然科学版）》
2016年第4期269-272,共4页
Journal of Liaoning University of Technology(Natural Science Edition)
基金
辽宁省社会科学规划基金重点项目(L15AJY001)
关键词
财务能力
层次分析法
隶属度函数
模糊综合评价
financial capacity
analytic hierarchy process
subordinating degree function
fuzzy comprehensive evaluation
