摘要
比率分析是企业财务分析的基本方法 .传统的比率分析由于标准值的不确定性而常常过多地依赖主观经验 .本文以流动比率为例 ,将模糊集理论应用于比率分析 ,使决策者将主观经验与客观财务信息结合起来 ,从而使比率分析与决策更合理。
Ratio analysis is a basic method of the enterprises' financial analysis. The traditional ratio analysis is over\|empirical for the uncertainty of standard of reference. In this paper, fuzzy set theory is applied to ratio analysis. This approach enables the decision maker to combine his own experience with the financial information, thus making the results of ratio analysis more reasonable and effective.
出处
《系统工程理论与实践》
EI
CSCD
北大核心
2002年第4期50-53,共4页
Systems Engineering-Theory & Practice
关键词
企业
财务比率
模糊决策分析
模糊集
financial ratio analysis
fuzzy set
fuzzy decision making
