基于熵权TOPSIS模型的医药企业财务风险研究  

Research on Financial Risk of Pharmaceutical Companies Based on the Entropy Weight TOPSIS Model

作　　者：周蕾[1] 潘旭洁 苏锦涛 ZHOU Lei;PAN Xujie;SU Jintao(School of Accounting,Anhui University of Finance and Economics,Bengbu Anhui 233000,China;School of Finance,Anhui University of Finance and Economics,Bengbu Anhui 233000,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233000 [2]安徽财经大学金融学院,安徽蚌埠233000

出　　处：《长沙大学学报》2021年第2期57-64,共8页Journal of Changsha University

基　　金：国家社科基金项目“会计信息质量、股票风险溢价与股价崩盘预警机制研究”,编号:18BGL076。

摘　　要：医药类企业在国内企业中占据重要地位,同样也面临严峻的财务风险。文章针对医药类上市企业面临的财务风险问题,收集国内外文献和著作,结合财务风险的成因和研究成果,运用熵权TOPSIS法对20个医药类上市企业的相关数据进行分析,从现金能力、成长能力、盈利能力、偿债能力、营运能力五个方面入手,选取15个评价指标,计算熵、熵权、正(负)理想解、欧几里得距离、相对贴近度等评价基准数据,构建医药类企业财务风险评价模型,并利用Matlab等软件,根据不同影响因子对医药类企业财务风险的影响程度进行大小排序,提出可行性、科学性建议。With the rapid development of the society today,companies are facing more serious financial risks.Pharmaceutical companies have been playing an important role in China,yet the financial risks have also been the obstacles that hinder their development.Against the financial risk of listed companies face problems for medical students,this paper collected a large number of literature and works at home and abroad,and analyzed the causes of financial risks.This paper used the entropy weight and TOPSIS method to analyze 20 listed pharmaceutical companies data from such aspects as cash ability,growth ability,profit ability,debt paying ability,operation ability,selected 15 evaluation index to calculate the evaluation benchmark data such as entropy and entropy weight,positive(negative)ideal solutions,Euclidean distance,and relative closeness degree,so as to construct the pharmaceutical company financial risk evaluation model.Finally,feasible and scientific suggestions were put forward,using Matlab and other software to get the ranking of the influence of different impact factors on the financial risks of pharmaceutical companies.

关 键 词：熵权TOPSIS模型 财务风险 医药类上市企业 

分 类 号：F014.39[经济管理—政治经济学]