基于模糊多指标决策的中小企业财务风险评价研究  

Research on Financial Risk Evaluation of Small and Medium-sized Enterprises Based on Fuzzy Multi-indicator Decision Making

作　　者：张凤菊 田琪 田建军 ZHANG Feng-ju;TIAN Qi;TIAN Jian-jun(River Basin Engineering Management Service Center,Heze Shandong 274000,China;Housing Provident Fund Management Center,Heze Shandong 274000,China;School of Business,Heze University,Heze Shandong 274015,China)

机构地区：[1]菏泽市河湖流域工程管理服务中心,山东菏泽274000 [2]菏泽市住房公积金管理中心,山东菏泽274000 [3]菏泽学院商学院,山东菏泽274015

出　　处：《菏泽学院学报》2023年第3期20-26,共7页Journal of Heze University

基　　金：教育部产学合作协同育人项目(220706580104217);菏泽市社会科学规划课题(ZC-2021-71)。

摘　　要：为更好地识别中小企业财务风险的类别,便于对财务风险实施有效控制,在对中小企业的财务风险进行评价时,采用语言变量对中小企业财务风险的指标进行描述,通过三角模糊数对其合理量化,并利用模糊多指标决策方法进行评价。在评价过程中,考虑到决策专家的风险偏好,对传统的理想解法进行了改进,并依据贴近度区间对财务风险的种类进行了划分。通过实际运用,验证了该方法的有效性。In order to better identify the types of financial risks of small and medium-sized enterprises(SMEs)and facilitate effective control of financial risks,language variables are used to describe the indicators of SMEs’financial risks,and triangular fuzzy numbers are used to quantitatively evaluate these risks.The fuzzy multi-criteria decision-making method is used to evaluate the financial risks of SMEs.In the evaluation process,the risk preferences of decision-makers are considered,and the ideal solution method is improved.The types of financial risks are divided according to the proximity interval.The effectiveness of the method is verified through practical application.

关 键 词：模糊多指标 财务风险 语言变量 三角模糊数 

分 类 号：F275[经济管理—企业管理]