基于层次分析法农业类上市公司财务风险评价.pdfVIP

安徽科技学院学报，2014 ,28( 3) : 108 - 114 Jo山nal of Anhui Science and Technology University 基于层次分析法农业类上市公司财务风险评价 范亚伟 (安徽农业大学经济管理学院，安徽合肥 23(036) 摘 要:农业上市公司作为我国当前先进农业生产力的代表，是推动我国农业产业化进程的主力军。在转 型背景下农业上市公司逐步全方位走向市场，在其发展过程中，财务风险受到投资者以及经营者的高度关 注。如何科学的评价农业上市公司财务风险，对其可持续发展具有重要意义。本文利用层次分析法，选取 坪价财务风险各财务指标，建立一个多层次的财务风险评价模型，并运用该模型结合功效系数法和各指标 报表实际数对安徽省一家农业上市公司的财务风险进行了标准化打分，确定财务风险的级别。 关键词:农业上市公司;财务风险评价;指标体系;层次分析法 中图分类号:F253.7 文献标识码:A 文章编号: 1673 - 8772 (2014) 03 - 0108 - 07 ßased on the Analytic Hierarchy Process (AHP) Agricultural Listed Company Financial Risk Assessment FAN Ya -wei ( College of Economy Management , Anhui Agricultural University ,Hefei 230036 , China) Abstract: Agricultura1 listing co甲oration as a representative in the advanced agricultural production force in Chi- na , are the main force to promote the process of China S agricultura1 industrγ. Under the background of the trans- formation of agricultural listed companies gradually to the market in a11 directions , in the process of its develop- ment , 6nancial risk is high attention by investors and managers. How to scienti6c evaluation of agriculture listed company 6nancial risk , is of great signi6cance ωits sustainable development. By using Analytic Hierarchy Process (AHP) , eva1uation of 6nancial risk of 由e financial indicators , establish a multi - level financial risk e- va1uation model , and using the model , combined the Efficacy Coefficient Method and the index repo此 number of a AnHui Province Agriculture listed company 6nancial risk grade standardized , determine the level of 6nancia1 risk. Key words: Agricultural listed companies; Financia1 risk assessment; Indicator system;Ana1ytic hierarchy process 财务风险是指公司财务