| 试论企业财务报表的模糊分析 |
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| 引用本文： | 王啸.试论企业财务报表的模糊分析[J].菏泽学院学报,1999(4). |
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| 作者姓名： | 王啸 |
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| 作者单位： | 中央财经大学 97级会计学硕士研究生 |
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| 摘 要： | 传统数学方法难以解决充满不确定性的财务问题,因此有必要引入模糊数学的方法:首先,对于难以精确描述的财务概念引入模糊集合来表示。接着,需要判定某个确定的事务是否属于该模糊集合,即模糊识别问题。最后,对企业的各类财务指标进行模糊综合评价,得出企业经营状况优劣的结论。
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| 关 键 词： | 模糊集合 财务报表分析 资产负债率 |
Discuss on Fuzzy Analysis of Financial Statement of Enterprises |
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| Wang Xiao.Discuss on Fuzzy Analysis of Financial Statement of Enterprises[J].Journal of Heze University,1999(4). |
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| Authors: | Wang Xiao |
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| Abstract: | Since it is difficult to solve the undefinite financial problems by using traditional mathematics methods, fuzzy mathematics approach is introduced: first, to introduce fuzzy set to indicate the financial concepts which are difficult to describe exactly; second, to decide whether certain determined affairs belong to some fuzzy set, that is fuzzy recognition; finally, to make a fuzzy comprehensive evaluation of all sorts of financial targets, and draw a conclusion of enterprise's management situation. |
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| Keywords: | fuzzy set financial statement analysis debt ratio |
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