【作者】 余中福； 李涛； 陈晓宇； 何平林； 简建辉；

【Author】 YU Zhong-fu LI Tao CHEN Xiao-yu HE Ping-lin JIAN Jian-hui (North China Electric Power University, Beijing 102206, China)

【机构】 华北电力大学；

【摘要】 本文从证券投资者的角度出发,设计了一套符合他们科学投资决策需求的企业财务综合评价指标体系。这套评价体系,在进行指标的选择时,充分考虑了财务指标的可获得性；在进行指标权重的确定时,选择了主观赋权的层次分析法(AHP)；在形成评价结果时,能够得到不同的结果,满足不同类型的证券投资者,以使评价体系更加人性化、科学化。更多还原

【Abstract】 From the angle of the securities investor,this text designed a scientific evaluation index system of finan- cial position which could meet the requirements of investors making investment decision.This system becomes more humanization and scientific for the reasons below:when selecting the financial index,this system made full consid- eration on the availability of index;when defining the evaluation factors weight,this system made use of the AHP method on subjective weighting based;when forming the evaluation result,this system can obtain different results for different inventors of securities.更多还原