高校财务风险防范机制评价模型研究  

Evaluation Model for the Prevention Mechanism of College Financial Risk

作　　者：陈华喜[1] 赵鸿雁[2] 

机构地区：[1]蚌埠学院数学与物理系,安徽蚌埠233030 [2]蚌埠学院财务处,安徽蚌埠233030

出　　处：《西华大学学报（自然科学版）》2011年第6期65-68,共4页Journal of Xihua University:Natural Science Edition

基　　金：安徽省教育厅人文社科重点项目(2010sk524zd)

摘　　要：针对已有的高校财务风险防范机制评价指标体系由专家打分进行赋权,以至于存在随机性、不确定性和模糊性这一问题,提出了主客观相结合的信息熵与改进AHP的耦合赋权法,并对各影响因素的重要性进行排序,进而利用模糊综合评判法建立了高校财务风险防范机制的评价模型。通过实例分析表明,该模型具有科学、客观、合理以及方法直观简便的特点,在各类系统综合评价问题中具有一定的应用价值。There exist uncertainty, randomness and fuzziness for the evaluation system of prevention mechanism financial risk, which is empowered by experts＇ scoring in colleges and universities. This paper proposes an improved AHP coupling entropy weighting method, which combines subjective and objective empowerment information. For this method, the importance of each factor is first sorted, then the university＇s financial risk prevention mechanism evaluation model was established by using fuzzy comprehensive evaluation. Case analysis shows that the model is scientific, objective, rational and intuitive, and has a certain value in the comprehensive evaluation of various systems.

关 键 词：高校 财务风险 防范 熵权 层次分析法 模糊 评价 

分 类 号：G647[文化科学—高等教育学]