模糊数学方法在财务报表分析中的应用

会计在生成财务信息的过程中充斥了模糊性,可以说模糊性是会计信息固有的特征。针对财务信息的这种模糊性本文试图将模糊数学方法引入财务报表分析,利用模糊数学集合论与层次分析法相结合的方法,建立了模糊分析的指标体系,并进行了财务质量的模糊综合评判,使财务报表分析的方法体系更完整、报表分析更清晰,并结合具体实例进行了模型的应用分析,为财务报表分析提供了一种辅助手段。

The Applying Fuzzy Mathematics to Financial Statement Analysis

the accounting information is full of fuzzy which is considered the inherent characteristic.Because of this,attempt to introduce the fuzzy mathematic to financial analysis.Using fuzzy mathematic set theory and layers analysis method builds up the financial indicator system and takes comprehensive discriminant.This makes the financial statement analysis method more integration and clear.Applying the model to analyze a company as an example confirms it is an good accessorial method.