基于熵权法的战略性新兴产业企业财务综合评价  

Comprehensive Financial Evaluation in Strategic Emerging Enterprises Based on Entropy Method

作　　者：毛舵华[1] 王键[1] 

机构地区：[1]长沙理工大学数学与计算科学学院,湖南长沙410114

出　　处：《南京工程学院学报（自然科学版）》2013年第2期16-21,共6页Journal of Nanjing Institute of Technology(Natural Science Edition)

摘　　要：随着战略性新兴产业逐渐成为各国发展的焦点,战略新兴企业财务风险管理也越来越受到重视.本文构建了一套战略新兴企业财务指标体系,同时将熵权法引进对新兴企业的财务状况评价的研究中,建立评价数学模型并进行实证研究.结果表明,熵权法对新兴企业财务状况评价是科学实用的,为新兴企业高层制定改善财务状况提供了参考依据.Financial risk management of strategic emerging enterprises is drawing growing attention, as strategic emerging industry has become the development focus of every nation. This paper proposes a system of financial index for such enterprises. Moreover, entropy method is employed to evaluate financial conditions for these businesses so as to build an evaluation mathematic model for empirical study. The result shows that entropy method is scientific and practical to evaluate emerging enterprises＇ financial conditions, which can help senior enterprise leaders to improve financial conditions.

关 键 词：战略性新兴产业 财务状况 指标体系 熵权法 

分 类 号：F224[经济管理—国民经济]