层次分析法在财务报表分析中的应用.docVIP

层次分析法在财务报表分析中的应用 　　　摘要：财务报表是企业利益相关者了解企业经营状况的重要手段之一，财务报表分析对于利益相关者的经营决策至关重要。在财务报表分析方法中比率分析已经非常完善了，而综合分析，仍然存在着很多不足，本文首先阐述了财务报表分析的重要性，在此基础上引入统计学里的层次分析法，同时给出层次分析法的财务指标以及计算模型。希望对企业利益相关者分析财务报表有所裨益。　　Abstract： The financial statement is one of the important means to understand the business situation of enterprise stakeholders， and the analysis of the financial statement is very important for the management decision of stakeholders. In the financial statements analysis， ratio analysis has been very perfect， but there are still a lot of problems in comprehensive analysis. This paper first describes the