方案生成导向财务诊断体系的效能评价研究

发布时间：2018-03-03 05:07

本文选题：方案生成　切入点：财务诊断　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：以方案生成为导向的财务诊断体系是一个新的财务诊断体系,它从财务诊断方案生成的需求角度出发,弥补了传统的财务诊断模式的不足。该财务诊断体系是否有效可行,研究其效能可以为体系的改进和完善提供依据,使其能够更好地为企业和施诊者服务。本文首先通过对国内外相关理论和应用文献进行综述,从中得到选取效能评价内容、指标以及效能评价方法的思路和启发,再对以方案生成为导向的财务诊断体系的流程和功能进行概述,为评价指标的选取打好铺垫。之后结合财务诊断体系的实际情况和具体内容,从体系的功能、效果和效率三个方面入手,选取体系效能评价指标。根据各个评价指标难以量化、具有模糊性等特点,采用模糊综合评价法对该财务诊断体系进行效能评价,并运用层次分析法和遗传算法对模糊综合评价法进行改进,利用MATLAB7.0软件进行计算,提高指标权重计算的精确性。最后,将财务诊断体系应用于实际例子中,并对其效能进行评价,得分结果显示诊断体系效能良好,再将企业实际财务状况与诊断结果进行对比,验证了本文构建的效能评价体系具有较高的可行性和准确性。本文构建的效能评价体系能够找出财务诊断体系中存在的不足,以便对诊断体系进行相应的改进和完善,为财务诊断提供更好的方法体系。同时,本文的研究也为其它财务诊断体系的效能评价提供了一种新的思路和方法。
[Abstract]:The financial diagnosis system based on program generation is a new financial diagnosis system. It makes up for the deficiency of the traditional financial diagnosis model from the point of view of the need for the generation of the financial diagnostic scheme. The study of its effectiveness can provide the basis for the improvement and perfection of the system and make it better serve for the enterprises and the clients. First of all, this paper summarizes the relevant theories and application literature at home and abroad, and gets the ideas and inspiration of selecting the content, index and method of effectiveness evaluation. Then it summarizes the process and function of the financial diagnosis system, which is guided by the program generation, and lays the groundwork for the selection of evaluation indexes. Then, combining with the actual situation and specific content of the financial diagnosis system, the function of the system is analyzed. The evaluation index of system effectiveness is selected from three aspects of effect and efficiency. According to the characteristics of each evaluation index which is difficult to quantify and fuzzy, the fuzzy comprehensive evaluation method is used to evaluate the effectiveness of the financial diagnosis system. The fuzzy comprehensive evaluation method is improved by using analytic hierarchy process and genetic algorithm, and the accuracy of index weight calculation is improved by using MATLAB7.0 software. Finally, the financial diagnosis system is applied to practical examples. The evaluation results show that the diagnostic system is effective and the actual financial situation of the enterprise is compared with the diagnostic results to verify the feasibility and accuracy of the effectiveness evaluation system constructed in this paper. The effectiveness evaluation system of this paper can find out the deficiency of the financial diagnosis system, in order to improve and perfect the diagnosis system, and provide a better method system for the financial diagnosis. The research in this paper also provides a new idea and method for the efficiency evaluation of other financial diagnostic systems.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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