基于信息熵法的供应链财务风险评估  

Financial Risk Evaluation of the Supply Chain Based on Information Entropy

作　　者：贾炜莹[1] 刘永胜[1] 张剑 

机构地区：[1]北京物资学院,北京市101149 [2]方正科技集团股份有限公司,北京市100871

出　　处：《中国流通经济》2010年第6期31-34,共4页China Business and Market

基　　金：北京市属高等学校人才强教计划资助项目"物流与供应链管理研究团队"(项目编号:PHR200907134);北京市属高等学校人才强教深化计划资助项目中青年骨干人才培养计划"我国上市公司衍生金融工具运用动机及其效果研究"(项目编号:PHR201008224);北京物资学院工商管理创新基地项目(项目编号:WYJD200904)的阶段性研究成果

摘　　要：随着信息技术和经济全球化的发展,单个企业之间的竞争已经转化为不同供应链之间的竞争。在供应链体系中,即使一个供应链成员财务状况不够稳健,也有可能对整个供应链产生致命打击,甚至导致资金链断裂。为全面了解供应链节点企业所面临的各种财务风险的大小与影响程度,确定风险水平,对供应链财务风险进行评估,本文摆脱了对人为主观赋权的依赖,基于信息熵法建立了一个供应链财务风险评估模型。该模型通过对评价指标进行客观赋权,可以得到较为客观公正的综合评价结果,有利于识别所处供应链的稳定性,吸收财务风险较低的企业加入,及时发现财务风险较高的企业并予以替换,从而更好地防范供应链风险,直接或间接影响上下游企业运营。With the development of economics globalization and IT, the core of competition is not the competition among different individual enterprises, but the competition among different supply chains. In the supply chain system, the unstable financial situation of one of the supply chain members will have an absolute impact on the whole supply chain. More seriously, the capital chain can be broke down. To fully understand the level and influence of the financial risk that supply chain nodes enterprises face, the authors put forward a model for supply chain financial risk evaluation with the help of information entropy. By giving different evaluation indicators different weight, this model can provide us with an objective result that will be useful for us to identify the stability of the supply chain, choose enterprises with low financial risk, replace enterprises with high financial risk, better prevent supply chain risk and have a direct or indirect effect on operation of the upstream and downstream enterprises.

关 键 词：供应链 财务风险 信息熵 

分 类 号：F253.9[经济管理—国民经济]