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基于层次分析法的财务综合评价研究
引用本文:陆文娟,;高俊莹,;陈丽萍,;张海岩,;徐建军. 基于层次分析法的财务综合评价研究[J]. 佳木斯工学院学报, 2009, 0(5): 665-666
作者姓名:陆文娟,  高俊莹,  陈丽萍,  张海岩,  徐建军
作者单位:[1]大庆石油学院,黑龙江大庆163318; [2]大庆油田有限责任公司采油七厂,黑龙江大庆163517; [3]大庆油田矿区服务事业部综合协调处,黑龙江大庆163453
摘    要:深入的介绍了层次分析法;依据此理论,构建了层次分析法下财务综合评价的模型;最后选择了五家电器类上市公司做为样本,运用构建的层次分析模型进行了财务综合评价的实证.结果表明:把层次分析法应用于企业财务评价当中是一种行之有效的研究方法.

关 键 词:层次分析法  财务综合评价  判断矩阵

The Study of Financial Quality Synthetic Evaluation Based on AHP
Affiliation:LU Wen - juan , GAO Jun - ying , CHEN Li - ping, ZHANG Hai - yang, XU Jian - jun (1. Daqing Petroleum Institute, Daqing 163318, China; 2. No.7 Oil Extraction, Daqlng Oilfield, Daqing 163517, China; 3. Comprehensive Coordination Office Services, Daqing Oilfield Mining Area, Daqing 163453, China)
Abstract:An analytic hierarchy process(AHP) was introduced.Based on this theory,the financial quality synthetic evaluation model was constructed under the analytic hierarchy process. Finally,five electrical appliances were chosen as the sample to carry on the real diagnosis of the financial quality synthetic evaluation using the constructed analytic hierarchy process model.The result indicates that the analytic hierarchy process applied in enterprise financial evaluation is an effective study method.
Keywords:analytic hierarchy process  financial quality synthetic evaluation  judgment matrix
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