基于多级模糊综合评价法的房地产企业财务预警研究  

Financial Early-warning for Real Estate Enterprises Based on Multilevel Fuzzy Comprehensive Evaluation

作　　者：姜璐[1] 张霞[2] 

机构地区：[1]吉林大学管理学院,长春130022 [2]吉林建筑工程学院管理学院,长春130118

出　　处：《吉林建筑工程学院学报》2012年第2期93-95,共3页Journal of Jilin Architectural and Civil Engineering

摘　　要：房地产企业的财务风险具有模糊性和复杂性,它受到财务和非财务等多种因素的影响,以财务指标为变量建立的预警模型受人为因素影响,无法全面预测企业的财务风险.为提高财务预警系统的有效性,本文结合房地产行业的特征选取非财务指标,运用多级模糊综合评价法构建房地产企业的财务预警模型.Financial risk of real estate enterprises has been affected by financial factors and nonfinancial factors and it has fuzziness and complexity. Forecasting model on base of financial variables can＇ t full forecast financial risk. In order to improve validity of forecasting model, this paper selects nonfinancial indicators based on real estate enterpri- ses and builds forecasting model of multilevel fuzzy comprehensive evaluation.

关 键 词：房地产企业 多级模糊综合评价法 财务预警 

分 类 号：F235.91[经济管理—会计学]