| 我国中小企业财务实力评价研究 |
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| 引用本文： | 刘红霞.我国中小企业财务实力评价研究[J].中央财政金融学院学报,2007(4):80-86. |
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| 作者姓名： | 刘红霞 |
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| 作者单位： | 中央财经大学会计学院 北京100081 |
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| 摘 要： | 借助于可量化的财务指标评价中小企业财务实力状况,这是中小企业经济发展评价研究的主要内容之一。本文从企业偿债能力、盈利能力、资产管理能力、现金流能力等维度设计11个财务指标,以改进的功效系数法对指标值进行综合评价,以主成分分析法对各项指标赋予权重,从而得出我国目前中小企业财务实力状况评价结果,并在此基础上提出相应的改进对策。
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| 关 键 词： | 中小企业 财务实力 功效系数法 |
| 文章编号： | 1000-1549(2007)04-0080-07 |
| 收稿时间： | 12 8 2006 12:00AM |
| 修稿时间： | 2006年12月8日 |
Research on Evaluation of Financial Affairs of Chinese Small and Medium Enterprises |
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| LIU Hong-xia.Research on Evaluation of Financial Affairs of Chinese Small and Medium Enterprises[J].Journal of Central University of Finance & Economics,2007(4):80-86. |
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| Authors: | LIU Hong-xia |
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| Institution: | LIU Hong-xia |
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| Abstract: | It is one of the main contents of evaluation research in economic development of small and medium enterprises.We appraise financial affairs of chinese small and medium enterprise by means of finance index.This paper should structure financial indexes which show debt paying ability,profit ability,assets managerial ability and cash flow respectively.We should carry on the comprehensive appraisement of indexes by the effect coefficient method,and weigh all kinds of indexes by the Principal Component Analysis method.Thus we should get the evaluation result of small and medium enterprises,and put forward relevent suggestions on this foundation. |
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| Keywords: | The small and medium enterprises Finance affairs The effect coefficient method |
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