摘要
财务报表是企业利益相关者了解企业经营状况的重要手段之一,财务报表分析对于利益相关者的经营决策至关重要。在财务报表分析方法中比率分析已经非常完善了,而综合分析,仍然存在着很多不足,本文首先阐述了财务报表分析的重要性,在此基础上引入统计学里的层次分析法,同时给出层次分析法的财务指标以及计算模型。希望对企业利益相关者分析财务报表有所裨益。
The financial statement is one of the important means to understand the business situation of enterprise stakeholders, and the analysis of the financial statement is very important for the management decision of stakeholders. In the financial statements analysis, ratio analysis has been very perfect, but there are still a lot of problems in comprehensive analysis. This paper first describes the importance of financial statement analysis. On this basis, the analytic hierarchy process of statistics is introduced, and the financial indicators and calculation model of analytic hierarchy process are put forward. It is hoped that the analysis can be beneficial to the enterprise stakeholders to analyze the financial statements.
作者
王文超
WANG Wen-chao(North China University of Science and Technology, Tangshan 063009, Chin)
出处
《价值工程》
2016年第28期36-38,共3页
Value Engineering
关键词
层次分析法
财务报表分析
财务指标
analytic hierarchy process
financial statement analysis
financial index
