新能源上市公司财务风险评估——基于多级模糊综合评价法  

Financial Risk Assessment of New Energy Listed Companies——based on Multi-level Fuzzy Comprehensive Evaluation Method

作　　者：苏艳丽[1] 刘宝童 聂颖[1] Shu Yanli;Liu Baotong;Nie Ying(College of International Business,Shenyang Normal University,Shenyang Liaoning 110034)

机构地区：[1]沈阳师范大学国际商学院,辽宁沈阳110034

出　　处：《沈阳师范大学学报（社会科学版）》2022年第1期61-67,共7页Journal of Shenyang Normal University(Social Science Edition)

基　　金：国家社会科学基金项目(16BJL026);辽宁省教育厅科学研究经费项目(WJC202023;WJC 202019)。

摘　　要：新能源目前是满足人类社会发展需要的最优能源,研究新能源上市公司财务风险问题,对助推我国新能源产业可持续发展具有重要意义。根据新能源上市公司的行业特点,构建财务风险评价指标体系,运用层次分析法和多级模糊综合评价法对B新能源公司财务风险进行综合评价。研究发现,该公司财务风险处于较低水平,并提出优化企业资本结构、加强成本控制、提升企业营运效率和增强创新发展能力的财务风险防范对策。New energy is currently the optimal energy to meet the development needs of human society. It is of great significance to study the financial risks of new energy listed companies to boost the sustainable development of China’s new energy industry. According to the industry characteristics of new energy listed companies,this study constructs the financial risk evaluation index system, and uses the analytic hierarchy process and multi-level fuzzy comprehensive evaluation method to comprehensively evaluate the financial risk of B new energy company. The research finds that the financial risk of the company is at a low level, and puts forward the financial risk prevention countermeasures such as optimizing the capital structure of the company, strengthening the cost control, improving the operating efficiency of the company and enhancing the ability of innovation and development.

关 键 词：新能源上市公司 财务风险评估 层次分析法 多级模糊综合评价法 

分 类 号：C934[经济管理—管理学]