沃尔评分法的改进及其在家电企业的应用研究

发布时间：2017-12-27 18:41

  本文关键词：沃尔评分法的改进及其在家电企业的应用研究　出处：《会计之友》2017年12期 　论文类型：期刊论文

  更多相关文章： 沃尔评分法 财务综合评价 层次分析法 一致性检验

【摘要】：传统的沃尔评分法评价模型单一,不能满足对现代集团化企业进行财务综合评价的要求。研究改进了沃尔评分法的指标选取原则,通过对财务指标维度的分解,运用关键业绩指标法和工作分析法,结合综合分析内容,采用调查问卷的方式对获取的指标进一步甄选,确定了5个一级指标和15个二级指标;利用AHP软件对所获得的评价主体各指标判断矩阵测算其权重,改善了原有各项考核指标的评分计算方法,并采用一致性检验方法对该组指标权重的合理性进行假设检验,从而完成新的综合评价指标体系构建。最后,将所构建的新指标体系应用到某家电企业进行实证研究,为家电行业企业财务综合评价指标体系的研究与探索提供实践依据。
[Abstract]:The traditional wal evaluation model is single, which can not meet the requirements of comprehensive financial evaluation for modern group enterprises. Study on the improvement of the principle of choosing the wall marking way through the decomposition of indicators, financial indicators, the use of key performance indicators and analysis method, combined with a comprehensive analysis of the content, using the method of questionnaire to obtain further selection indicators identified 5 level indicators and 15 two level indexes; the the evaluation of the main indexes of judgment matrix calculate the weights by using the AHP software, improve the calculation method of the assessment index score, and the consistency test method for rationality of the weight of the index test of hypothesis, thus completing the construction of comprehensive evaluation index system of the new. Finally, we apply the new index system to a household appliance enterprise to make empirical research, and provide a practical basis for the research and exploration of the financial comprehensive evaluation index system of household appliance industry.
【作者单位】： 沈阳科技学院;
【基金】：2015年辽宁社科基金项目(JG15DB326)
【分类号】：F224;F406.7;F426.6
【正文快照】： 随着经济全球化的进一步推进,财务综合评价的重要性对企业财务状况做出综合评价。日益凸显。财务综合评价有机整合了企业营运能力、偿债能(二)指标权重缺乏依据力、盈利能力和发展能力等指标,通过测算相关指标数值,沃尔评分法没有给出7个指标具体赋权的理论依据,对企业整体财，

本文编号：1342757