关于灰色关联分析的项目财务评价

本文提出了项目财务评价的灰色关联分析方法,建立了灰色关联分析静态评价模型和动态评价模型,同时结合例子具体介绍了灰色关联分析的实施步骤。     

运用灰色多层关联分析法进行上市公司财务风险评价

在我国经济快速发展的今天,企业面临的竞争不可避免地越来越激烈。上市公司作为市场经济体系的一个重要组成部分,采用合适的方法对自身进行财务风险评价显得非常必要。如果企业财务评价的结果不好,财务运作不善,就会导致一系列财务危机的爆发。鉴于现有的企业财务评价方法都存在着较大的局限性,本文拟运用灰色多层关联分析法构建企业财务评价模型,在此基础上选取样本进行财务评价。     

灰色关联综合评价法在投资项目决策中的运用

在企业的经营活动中，投资往往是企业形成新的利润增长点，增强市场竞争力过程中重要的一环。如何准确地评价各种方案的优劣是项目投资决策的成败关键。文章运用灰色关联分析方法对项目投资方案进行了综合评价并得出结论．认为灰色关联分析方法能够更好地对各种方案进行综合评价比较。     

基于灰色关联技术的节能项目经济性评价

结合节能项目特性,在财务评价基础上总结提炼六项经济评价指标;结合熵权法和灰色关联分析法,建立节能项目综合评价体系;以样本项目的三个节能方案进行多方案经济性分析比较,结果证明了评价体系可行性。     

基于灰色关联的多元回归财务预警实证研究

灰色关联度分析由灰色系统理论提出,其理念为在系统发展过程中,若两个因素同步变化程度高,则认为两者之间的关联较大;反之,则两者关联甚小。因此,灰色关联度分析对一个系统发展变化态势提供了量化的度量,非常适合动态的历程分析。而企业的发展正是这样一个动态的过程。在运用灰色关联度分析得出各指标的滞后期后,将更加准确的截面数据作为训练样本,建立多元回归财务预警模型。实证结果证明,分行业建立财务预警模型是十分必要的。     

基于灰色关联分析的煤炭资源型城市可持续发展评价

可持续发展是世界性的重要课题,城市可持续发展是其中一个重要组成部分。文章结合资源型域市的相关特征建立一组可持续发展评价指标体系,并以此为纲搜集相关城市数据,最后引用灰色关联分析方法综合评价各城市可持续发展的能力。通过比对分析结论,找出各城市在可持续发展过程中的优势和劣势并分析成因,以此达到相互借鉴、取长补短的目的。分析结论亦可为各城市转型提供思路上的拓展。     

我国快递行业收入灰色关联分析及发展对策研究

根据中国2006-2011年快递业的有关数据,运用灰色关联度分析模型,对快递行业的总收入进行灰色关联分析,旨在找到同城、异地、国际及港澳快递收入以及东部、中部和西部快递业务收入与我国快递业务收入的关系,并结合我国快递企业与国际快递巨头的对比,提出我国快递业发展对策.     

灰色关联分析法在教师评价模型中应用

教师评价是目前研究的热点问题之一,对于保证和提高教学质量有着重要的意义。本文介绍了成功应用于很多领域的灰色关联分析法,并用之来构建教师评价模型,也用实例验证其有效性,对于灰色关联法的应用在教师评价模型作出了一定的研究和探讨。     

灰色关联度分析在工业经济效益评价中的应用

<正>1982年,华中理工大学邓聚龙教授首先提出了灰色系统的概念,并建立了灰色系统理论。之后,灰色系统理论得到了较深入的研究,并在许多方面获得成功的应用。灰色系统理论提出了一种新的分析方法,即系统的关联度分析方法。灰色综合评价问题主要是讨论灰色关联度分析,这是根据因素之间发展态势的相似或相异程度来衡量因素间关联程度的方法。本文拟     

Fuzzy grey relation method for multiple criteria decision-making problems

Combining the concepts of fuzzy set theory, entropy, ideal, and grey relation analysis, a fuzzy grey relation method for multiple criteria decision-making problems is proposed. First, triangular fuzzy numbers and linguistic values characterized by triangular fuzzy numbers are used to evaluate the importance weights of all criteria and the superiority of all alternatives versus various criteria above the alternative level. Then, the concept of entropy is utilized to solve the adjusted integration weight of all objective criteria above the alternative level. Furthermore, using the concepts of ideal, the grey ration grades of various alternatives versus ideal solution are ranked to determine the best alternative. Finally, a numerical example of selecting most appropriate company to build a new highway is used to demonstrate the applicability of proposed method. The study results show that this method is an effective means for tackling MCDM problems in fuzzy and grey environments.     

金融监管与金融创新关系之我见

金融创新,指新的金融工具的广泛应用和新的金融市场、金融机构和金融业务的出现并被社会广泛接受.其技术原理是将现有金融工具、金融制度等的特性加以分解,再根据市场需要进行取舍并重新组合,制造出新的金融工具和金融制度等.纷繁复杂的金融创新,就其产生的原因而言,归根到底可分为需求引导型(如可变利率抵押贷款、金融期货、金融期权等)、供给促进型(如信用卡、商业票据市场、金融产品证券化等)和规避管理型(如可转让提款通知书账户、隔日回购协定等)三种.     

基于行为金融学原理的投资策略考察

行为金融学是对传统金融学理论的革命和对传统投资决策范式的修正。据此,应当把心理学和金融学问题结合起来,实现对投资行为的预测和改造,避免投资者对信息的过度反应或者反应不足的情况,从而找出适当的投资策略。     

Combining grey relation analysis and entropy model for evaluating the operational performance: an empirical study

Decision-making on operational performance evaluation is a complex multi-objective problem. Through the combination of grey relation analysis and information entropy, the evaluation results are more objective and reasonable. This paper would introduce entropy into the weighting calculation of the grey relational analysis method for improving the precision. The improved decision model was applied in four notebook computer original design manufacturer companies. The result presented the proposed method is practical and useful. Significantly, the proposed method provides more flexible and objective information in determine the weights vector of the criteria. Also the study result represented that the combined method had certain scientific and rationality. The evaluation model indicates that this method be more reasonable and easier to grasp than other methods. As a result, it is easier to popularize this evaluation method in enterprises.     

Risk management in humanitarian supply chain based on FMEA and grey relational analysis

The COVID-19 pandemic has disrupted the humanitarian supply chain management (HSCM) necessary for delivering emergency items during the disaster. The combined effects of climate change and the pandemic uncover the vulnerabilities of humanitarian supply chain operations and highlight the importance of risk management. This study aimed to identify priority risk factors and proposed mitigating risk strategies of a local government that is at the forefront of relief operations. It used Grey Relational Analysis (GRA) method to validate the Failure Mode and Effect Analysis (FMEA) approach in identifying priority issues relating to the supply chain risks. This paper reveals that the results of FMEA and GRA are almost similar.     

财经法纪审计的重点与方法

在我国经济高速发展的过程中,重大违法违纪行为不断发生,加强财经法纪审计具有重大的意义。财经法纪审计主要是揭发、清查、处理违法违纪行为,这需要审计人员掌握一定的审计方法,具备特别的技能。     

基于熵权法的商业银行经营绩效评估

熵原本是一个热力学概念,最先由申农引入信息论,现已在工程技术、社会经济等领域得到十分广泛的应用。本文在构建商业银行评价指标体系和统计整理得出12家商业银行指标数据的基础上,利用熵权法对其经营绩效进行了系统的客观评价。     

On the relation between intellectual collaboration and intellectual output: Evidence from the finance academe

This paper tests the relation between intellectual collaboration and the quality of the intellectual output using academic papers published in prestigious finance journals during 1988–2005. We use the number of authors of a paper to measure the extent of intellectual collaboration and the number of citations that a paper receives (adjusted by the number of years since the paper's publication) as a measure of its intellectual value. Based on empirical tests, we find that papers with more authors are cited more often. This relation does not hold for purely theoretical papers. Coauthoring with a prolific author leads to higher quality papers, but coauthoring with colleagues at the same institution leads to neither higher nor lower quality papers. Papers with four authors are cited most often. Overall, when it comes to intellectual collaboration, our results counter the notion that “too many cooks spoil the broth.”     

试论网络财务

随着知识经济时代的到来,以网络技术为载体的电子商务在各领域广泛应用,原有的财务管理模式和会计处理方法已不再适应新形势的要求,网络财务应运而生.网络财务既是社会经济变革的产物,同时它又催生了社会经济变革,因而它在企业的日常业务活动中扮演着越来越重要的角色.本文着重分析了网络财务对会计理论和实务的影响,对比了财务分析和成本控制手段发生的变化,提出了当前网络财务面临的问题及对策,主张在授权的基础上使用网络财务信息,不断完善法律法规体系,统一通信平台.     

基于可持续发展观的企业绩效评价模式研究

本文通过分析基于可持续发展观的企业价值取向,构建了可持续发展观下的企业绩效评价模式,提出了"三重绩效"和"战略、流程、能力"相结合的绩效评价指标体系.