基于模糊物元方法的上市公司财务失败预测  

Application of Fuzzy Matter-element Model in Forecasting Financial Distress for Listed Corporations

作　　者：张少聪[1] 

机构地区：[1]莆田学院管理学院,福建莆田351100

出　　处：《莆田学院学报》2008年第4期14-19,共6页Journal of putian University

基　　金：莆田学院科研基金资助(2004010)

摘　　要：基于财务失败预测概念的模糊性和评价指标的不相容性,以模糊物元分析为基础,将熵值理论与模糊集和贴近度相结合,建立了基于熵权与专家打分法所获权重的组合权重的模糊物元模型预测上市公司的财务失败,并以*ST夏新为例进行实证研究,研究结果表明,运用模糊物元模型预测上市公司的财务失败,其方法是可行的,为上市公司的财务失败预测提供了一种新方法。In view of the uncertainty and the fuzziness of the effective factors for financial distress forecasting, the entropy value theory is applied to combine with fuzzy matter-element and approach degree to establish a fuzzy matter-element model based on coefficients of weights that combine with an entropy weight and a weight attained by Delphi. This method can be applied in listed corporations as an example, the result indicates that the proposed method is reasonable and practical.

关 键 词：上市公司 模糊物元 熵 绩效评价 财务失败预测 

分 类 号：F275[经济管理—企业管理]