基于多级模糊综合评价法的制造企业财务风险评估  

The Financial Risk Assessment of Manufacturing Firms Based on Multi-level Fuzzy Evaluation

作　　者：李丽君[1] 司梦倓 竺保娇 

机构地区：[1]东北大学工商管理学院

出　　处：《财会通讯（中）》2016年第3期97-99,129,共3页Communication of Finance and Accounting

基　　金：辽宁省哲学社会科学规划基金项目(项目编号:L08DJY120);辽宁省教育厅人文社会科学研究项目(项目编号:W2014047)阶段性研究成果

摘　　要：供应链给制造企业带来竞争和效益优势时,也带来诸多风险。对供应链环境下制造企业的财务风险问题进行研究,是供应链风险管理新的研究方向。本文考虑供应链财务风险传导等特性,对制造企业财务风险进行识别分类,构建有行业特征的财务风险评估指标体系,并运用多级模糊综合评价法进行综合评估。最后结合实例,进一步展示财务风险评估过程。Supply chain brings about the competitive and marginal advantage,as well as many kinds of risk.The financial risk of manufacturing firms under supply chain is a new research direction of supply chain management.Through concluding characteristic of financial risk transformation,the financial risk of manufacturing firms is classified. After the industry-based financial risk valuation index system is built,the Multi-level Fuzzy Evaluation method is used to evaluate it.Finally an example is used to evaluate the financial risk of it.

关 键 词：多级模糊综合评价法 制造企业 财务风险 

分 类 号：F425[经济管理—产业经济] F406.7