| 企业财务能力评价模型及其运用 |
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| 引用本文： | 李晓,李娜,余玉苗.企业财务能力评价模型及其运用[J].财会通讯,2005(7). |
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| 作者姓名： | 李晓 李娜 余玉苗 |
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| 作者单位： | 北京大学财务部 北京100083
(李晓)，武汉大学商学院 湖北武汉430072
(李娜)，武汉大学商学院 湖北武汉430072(余玉苗) |
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| 摘 要： | 如何运用会计信息对企业价值进行评价,一直是会计学界着力研究解决的重要问题。本文将反映企业偿债能力、盈利能力、经营管理能力、现金获取能力的指标作为评价企业财务能力的基本指标,对各项财务指标在评价企业财务能力方面的相对重要性进行了专家匿名打分,在运用层次分析法对专家打分结果进行处理的基础上,建立了一个评价企业财务能力的综合模型,并运用该模型分别对电力行业在市场中的财务竞争力、不同电力公司的单个财务能力以及整体财务能力进行了评价。
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| 关 键 词： | 财务能力 层次分析 法电力行业 |
The Appraising Model of the Enterprise Financial Capacities and Its Applications |
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| Li Xiao Li Na Yu Yumiao.The Appraising Model of the Enterprise Financial Capacities and Its Applications[J].Communication of Finance and Accounting,2005(7). |
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| Authors: | Li Xiao Li Na Yu Yumiao |
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| Abstract: | How to assess an enterprise's value with given accounting information is always an important issue. In this paper, we used 12 indicators which reflected the four kinds of capabilities: insolvency ability, profitability, operating management capability and cash earning ability in an enterprise as the basic indicators to evaluate the enterprise's finance capability. Experts marked anonymously on the comparative importance of these financial indicators in evaluating an enterprise's finance capability. By dealing with the outcome of the experts' marks with the arrangement analysis method, we established a comprehensive model to evaluate the enterprise's finance capability and applied it in commenting respectively on the financial competence of electric industry in the market, different electric enterprises' individual finance capabilities and their whole finance capability. |
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| Keywords: | Finance capability Arrangement analysis method Electric industry |
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