基于熵值法和功效系数法的林业企业财务风险预警机制——以福建省永安林业(集团)股份有限公司为例  

Early-warning Mechanism of Forestry Enterprise Financial Risk Based on Entropy Value Method and Efficacy Coefficient Method:A Case Study of Fujian Yongan Forestry(Group)Joint-Stock Co.,Ltd.

作　　者：何玥[1] 宋依桐 程宝栋[1] He Yue;Song Yitong;Cheng Baodong(College of Economics and Management,Beijing Forestry University,Beijing 100083,China)

机构地区：[1]北京林业大学经济管理学院,北京100083

出　　处：《林草政策研究》2024年第1期84-90,共7页Journal of forestry and grassland policy

基　　金：北京林业大学教育教学研究校级一般项目“新时代新文科国际会计课程改革探索”(BJFU2019JY036)。

摘　　要：林业是关系到国计民生的重要支柱产业,承担着促进国民经济发展、改善生态环境、提高民生福祉的多重使命。在以中国式现代化全面推进中华民族伟大复兴的背景下,林业正在积极进行产业结构化调整,建构循环经济的现代林业产业体系。林业企业在做出战略选择时,应当时刻关注自身的财务状况。文中以2015—2022年永安年报数据为基础,运用熵值法从21个财务指标中筛选出7个最能反映永安林业财务状况的指标,并赋予指标权重,最后运用功效系数法进行绩效评价及风险预警;在此基础上,提出林业企业防范财务风险的相关建议:1)积极寻求政策扶持;2)健全风险评估体系;3)做好产业转型的准备;4)优化资本结构;5)加强技术投资。Forestry is an important pillar industry related to the national economy and people s livelihood,and undertakes the multiple missions of promoting the national economic development,improving the ecological environment and ameliorating people s well-being.Under the background of promoting the great rejuvenation of the Chinese nation with Chinese-style modernization,the forestry sector is actively adjusting its industrial structure and building a modern forestry industry system for a circular economy.Forestry enterprises should constantly pay attention to their own financial situation when making strategic choices.Based on the data from Yongan annual report in 2015-2022,this paper selects 7 indicators that can best reflect the financial status of Yongan Forestry from 21 financial indicators using the entropy method,assigns weights to the indicators,and finally uses the efficiency coefficient method for performance evaluation and early warning.On this basis,the paper puts forward relevant suggestions for forestry enterprises to prevent financial risks:1)Actively seeking policy support;2)Improving the risk assessment system;3)Preparing for industrial transformation;4)Optimizing the capital structure;and 5)Strengthen investment in technology.

关 键 词：林业 绩效评价 财务风险 预警机制 熵值法 功效系数法 

分 类 号：F326.2[经济管理—产业经济]