【作者】 朱秉青；

【导师】 李涛；

【作者基本信息】 华北电力（北京）大学 ， 技术经济及管理学， 2002， 硕士

【摘要】 本文在对财务综合评价理论探讨的前提下，对现有财务综合评价方法进行了评析，在此基础上将模糊数学中的模糊综合评判模型与财务综合评价相结合，提出了财务模糊综合评价模型，并以云铝股份为案例，进行了实证分析。本文共分四章，第一章回顾了财务综合评价的演进过程，界定了财务综合评价的概念、特征，并对财务综合评价模型方法构架进行了探讨；第二章通过对沃尔评分法、Z计分模式等评价方法的评析，明确了现有模型方法的优劣性；第三章介绍了模糊性的思想，并就在财务综合评价中应用模糊综合评判模型作了理论和实证上的研究和探讨。第四章在对财务模糊综合评价法评析的基础上,对建立我国财务综合评价模型作了进一步的理论构想。更多还原

【Abstract】 In this thesis, through the discussion about the theory of the Synthetic appraisal of financial(SAF) current methods of SAF evaluated. Based on such an evaluation, combining the Fussy synthetic appraisal(FSA) of Fussy theory and the SAF, we established the model of Fussy Synthetic Appraisal of Financial(FSAF). Farther by the case of Yunlv stock company, we give a demonstration of the model.This thesis has 5parts. In the first part it reviewed the development history of SAF and described the concept and characters of SAF. In the second the characters of current models were formed by the valuation of Wall Appraisal model and Z Score model, etc. The third part explained the ideal of Fussy and designed FSAY. On the basis of the appraisal of FSAF the last part deduced farther the establishment of SAF model in our county.更多还原