摘要
财务比率综合指数法是在汇总各项财务比率的基础上，为了获得一个总的认识，运用指数法计算出一个综合指标，以此作为综合评价企业财务状况和经营绩效的主要依据。各项财务比率的重要性系数可应用层次分析法中的1-9标度法确定，该方法的运用，将定性评价企业财务状况分析指标定量化。
Financial ratio synthetic index is a comprehensive index collected through index calculated after gathering various financial ratios for a general understanding and serves as a major item for the evaluation of an enterprise＇ s financial situation and performance. The importance coefficient of different financial ratios can be decided by applying the 1 - 9 scale law of the level analysis law. This law quantifies the financial analysis indexes of an enterprise which used to be qualified.
出处
《江西农业大学学报（社会科学版）》
2007年第1期96-99,103,共5页
Journal of Jianxi Agricultural University :Social Sciences Edition
关键词
层次分析法
赢利能力
偿债能力
营运能力
成长能力
level analysis law
profitability
liquidity
operational ability
the ability to grow
