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层次分析法在企业偿债能力综合评价中的应用
The Application of AHP in Synthetic Appraisal to the Ability of Paying off a Debt
【摘要】 企业偿债能力的分析与评价对企业众多利益相关者有着极其重要的意义。但是从目前对企业偿债能力的分析体系来看,大多都是通过对单个比率指标进行分析。借助AHP法和灰色关联度的思想,试对各个具有一定关系的指标进行综合,以达到综合评价企业偿债能力的目的。
【Abstract】 It is very important for the multitudinous benefit correlation to analyze and appraise the ability of paying off a debt,but much of that has be done just through analyzing single financial rate at present.Therefore this article with the aid of the AHP law and the gray connection,attempts to synthesize the target that have some intrinsic connection to appraise the enterprises,ability of paying off a debt.
【关键词】 偿债能力;
层次分析法;
灰色关联度;
综合评价;
【Key words】 ability of paying off a debt; AHP; gray connection; synthetic appraisal;
【Key words】 ability of paying off a debt; AHP; gray connection; synthetic appraisal;
- 【文献出处】 价值工程 ,Value Engineering , 编辑部邮箱 ,2007年03期
- 【分类号】F275;F224
- 【被引频次】19
- 【下载频次】895