改进层次分析法在企业财务综合分析中的应用.pdfVIP

2004 2 ( ) Vol. 29 No. 2 29 ( 116 ) Journal of Hebei Univ ersity (Philosop hy and Social Science) Mar ., 2004 改进层次分析法在企业财务综合分析中的应用 u , ( 华北科技学院管理系, 北京 10 1601) : 美国著名数学家T . L. Stay 在20 世纪70 年代提出的/ 层次分析法0 是对定向性问题做定量分析的一 种 单而有效的方法, 并且已广泛应用于许多领域根据层次分析法原理, 采用/ 改进层次分析法0 方法, 提 出了企业财务综合分析中确定各项财务比率重要性系数的新方法, 减少了/ 一般层次分析法0所要求的一致 性检验, 更易于在计算机上实现, 为财务分析综合指数法的应用拓宽了新的前景 : 层次分析法; 财务比率; 综合指数; 经济决策 Application of the Analysis of ImprovingHierarchical Process(IAHP) LI Yue_zhen,ZHU i_lian (Management Department, North China In titute of Science and Technology , Beijing 101601, China) Abstract:/ T he Analy i of Hierarchical Proce ( AHP)0 , which w a rai ed by American famou mathematician T . L. Stay in 70 , i a imple and effective method to have a quant itat ion analy i to the or ientated que tio n and ha been widely u ed in many area . Accor ding to the t heory of AHP , in u ing the method of / the Analy i of Improv- ing Hierarchical Proce ( IAHP)0 , thi paper ha rai ed a new method that confirm the importance coefficient of every financial ratio in enterpri e financial y nthet ic analy i . T hi new method decrea e the coherence examination that / the General AHP0 r equire and i more ea ily realized on computer. It ha opened up new pro pect for the ap- plicat ion of Financial Analy i Synt hetic Index M etho d. Key words:AHP; financial ratio; ynthetic index ; economic deci ion. : F235 : A : 1005- 6378( 2004) 02-0065-03 , n = E ,