改进层次分析法在企业财务综合分析中的应用  

Application of the Analysis of Improving Hierarchical Process(IAHP)

作　　者：李跃贞[1] 朱启莲[1] 

机构地区：[1]华北科技学院管理系,北京101601

出　　处：《河北大学学报（哲学社会科学版）》2004年第2期65-67,共3页Journal of Hebei University(Philosophy and Social Science)

摘　　要：美国著名数学家T.L.Stay在20世纪70年代提出的"层次分析法"是对定向性问题做定量分析的一种简单而有效的方法,并且已广泛应用于许多领域。根据层次分析法原理,采用"改进层次分析法"方法,提出了企业财务综合分析中确定各项财务比率重要性系数的新方法,减少了"一般层次分析法"所要求的一致性检验,更易于在计算机上实现,为财务分析综合指数法的应用拓宽了新的前景。The Analysis of Hierarchical Process(AHP)',which was raised by American famous mathematician T. L. Stay in 70s,is a simple and effective method to have a quantitation analysis to the orientated questions and has been widely used in many areas.According to the theory of AHP,in using the method of 'the Analysis of Improving Hierarchical Process(IAHP)',this paper has raised a new method that confirms the importance coefficient of every financial ratio in enterprise financial synthetic analysis.This new method decreases the coherence examination that 'the General AHP' requires and is more easily realized on computer.It has opened up new prospect for the application of Financial Analysis Synthetic Index Method.

关 键 词：层次分析法 财务比率 综合指数 经济决策 

分 类 号：F235[经济管理—会计学]