摘要
传统的财务分析方法,主要是依靠会计报表数据来进行简单的财务指标计算,这种方法难以对企业整体的财务情况作出全面客观的评价,而运用层次分析法,可以将各个单一的财务指标融合为一个有机的整体,从而帮助会计信息使用者对企业的财务情况形成正确的判断,作出正确的决策.
Traditional method of financial analysis mainly depends on simple calculations of financial indexes according to accounting statements. It can' t provide a comprehensive and objective judgement of the whole financial condition of the corporation. While Analytical Hierarchy Process can bring every single financial index into a whole and help users of accounting information to get an accurate judgement of the financial condition of the corporation so as to make a right decision.
出处
《中国纺织大学学报》
CSCD
1999年第6期46-48,共3页
Journal of China Textile University
关键词
综合评判
企业财务
层次分析法
多目标决策
analytical hierarchy
corporation finance
comprehensive judgement
