| 装备制造企业财务风险预警模型的研究 |
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| 引用本文： | 史小英.装备制造企业财务风险预警模型的研究[J].西安工程科技学院学报,2014(3):363-366. |
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| 作者姓名： | 史小英 |
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| 作者单位： | 西安航空职业技术学院航空维修工程学院; |
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| 摘 要： | 选取3家装备制造业上市公司，使用功效系数法对其2010～2012年的财务指标进行预警模型研究。模型选择可反映装备制造企业经营情况的15个指标，采用Delphi法确定预警指标权重，分析各指标的特点，建立隶属度函数，并算出隶属度。通过模型的建立计算装备制造企业财务风险预警评价指标值，判别企业相应的财务风险评价级别，对企业账务风险进行警情分析。
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| 关 键 词： | 装备制造业 企业财务风险 指标体系 预警模型 |
Warning model in equipment manufacturing enterprises |
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| SHI Xiao-ying.Warning model in equipment manufacturing enterprises[J].Journal of Xi an University of Engineering Science and Technology,2014(3):363-366. |
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| Authors: | SHI Xiao-ying |
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| Institution: | SHI Xiao-ying (School of Aviation Maintenance Engineering, Xi＇an Aeronautical Polytechnic Institute,Xi＇an 710089 China) |
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| Abstract: | Based on the financial index from 2010 to 2012 of three listed companies in equipment manufac-turing industry ,the warning modes of applying efficacy coefficient method are studied .Delphi method was used to determine the index weight ,and 15 indexes which can comprehensively reflect the state of e-quipment manufacturing enterprises were selected to establish the membership functions to calculate the membership .The early warning evaluation index of financial risk in computing equipment manufacturing enterprises was established to judge the financial risk assessment level and make early warning analysis for company . |
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| Keywords: | equipment manufacturing industry corporation financial risk index system forewarning model |
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