企业盈利能力综合衡量分析

会计信息不确定性的一个重要表现是针对同一个企业,根据不同的财务指标,有可能会得出不同的甚至是矛盾的财务分析结果,建立在这种不确定的分析结果上的企业之间的比较就更加不准确了。本文以企业盈利能力的评判为例,通过引入模糊数学的方法,将相对独立的财务指标有机的结合在一起,生成一个综合的企业盈利能力指数,解决了不同指标之间的相对独立性问题。

A Comprehensive Analysis of Enterprise' Earning Ability

An important character of accounting information's indetermination is that we maybe draw some different conclusions, even incompatible conclusions, on the basis of the same of enterprise' different finance indicators. The author took example for how to judge the profit ability of enterprise with the method of fuzzy mathematics. Therefore, these relative independent finance indicators were organically combined with each other to form a compositive index of the profit ability, which can solve the problem of the independence of indicators.