基于熵权TOPSIS法的JK文化财务风险评价  

Financial Risk Evaluation of JK Culture Based on Entropy TOPSIS Method

作　　者：滕熙玉 李石新[1] TENG Xiyu;LI Shixin(School of Business,Hunan University of Science and Technology,Xiangtan 411201,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《湖南科技大学学报（自然科学版）》2022年第3期104-112,共9页Journal of Hunan University of Science And Technology：Natural Science Edition

基　　金：国家社会科学基金资助项目(20BJY162)。

摘　　要：文化传媒行业在迎来发展浪潮的同时,财务风险也随之增加.结合文化传媒企业的财务特征,运用熵权TOPSIS法从筹资风险、投资风险、营运风险和成长风险4个方面选取指标构建财务风险评价体系,评价JK文化近5年财务风险水平.实证结果表明:投资风险是影响JK文化财务风险的最主要因素,可关注的指标包括净资产收益率、投入资本回报率和净资产增长率等.因此,企业应从合理制定投资计划、审慎选择资产评估机构、提升自主研发能力等多种措施来控制财务风险.While the cultural media industry is ushering in a wave of development, financial risks have also increased. Combining with the financial characteristics of cultural media enterprises, this paper uses the entropy TOPSIS method to select indicators from four aspects, i.e. financing risk, investment risk, operational risk and growth risk to construct a financial risk evaluation system to evaluate the financial risk level of JK culture in the past five years. The empirical results show that investment risk is the most important factor affecting the financial risk of JK culture. The indicators that can be paid attention to include the return on net assets as well as the invested capital, and the growth rate of net assets. Therefore, enterprises should control financial risks with various measures, such as rationally formulating investment plans, prudently selecting asset appraisal institutions, and enhancing independent research and development capabilities.

关 键 词：JK文化 熵权TOPSIS法 财务风险 

分 类 号：F275[经济管理—企业管理]