层次分析法在企业财务风险评价中的应用研究  

Research on the Application of Analytic Hierarchy Process in Enterprise Financial Risk Evaluation

作　　者：尹国庆 YIN Guoqing(Tianyuan Construction Group Co.,Ltd.,Linyi 276000,China)

机构地区：[1]天元建设集团有限公司,山东临沂276000

出　　处：《商业观察》2025年第6期24-27,共4页BUSINESS OBSERVATION

摘　　要：层次分析法(AHP)是一种有效的多标准决策分析工具,广泛应用于企业财务风险评价中。文章研究了层次分析法在企业财务风险评价中的应用,通过构建多层次指标体系,系统分析企业的偿债能力、盈利能力、资产运营能力、现金流量等关键财务指标,并结合专家打分确定权重,从而实现对企业财务风险的量化评估。研究表明,层次分析法不仅能够提高财务风险评价的科学性和客观性,还能为企业的风险管理决策提供有力支持。最后,文章提出了在动态环境中优化层次分析法的建议,以进一步提升其在实际应用中的效果。Analytic hierarchy process(AHP)is an effective multi-criteria decision analysis tool,which is widely used in enterprise financial risk evaluation.This paper studies the application of analytic hierarchy process(AHP)in enterprise financial risk evaluation.By constructing a multi-level index system,it systematically analyzes the key financial indicators of enterprises,such as solvency,profitability,asset operation ability and cash flow,and determines the weight in combination with experts'scoring,so as to realize the quantitative evaluation of enterprise financial risk.The research shows that AHP can not only improve the scientificity and objectivity of financial risk evaluation,but also provide strong support for enterprise risk management decision-making.Finally,this paper puts forward some suggestions to optimize the analytic hierarchy process in dynamic environment,so as to further enhance its effect in practical application.

关 键 词：层次分析法 企业 财务风险评价 应用 

分 类 号：F275[经济管理—企业管理]