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外部财务分析主要是利用公司公开的财务数据,对企业的经营风险及财务风险进行分析,一般从偿债能力、营运能力、盈利能力、成长能力和现金流量等方面进行揭示。但不同指标间的差异不便于企业间的比较,需要结合各方面的指标进行综合评价。综合评价时需要解决属性值的规范化及权重向量的赋值两个问题,本文拟针对财务比率分析中单一指标无法全方位反映企业财务
The external financial analysis mainly uses the company’s public financial data to analyze the business risk and financial risk of the enterprise, and generally reveals the solvency, operational capability, profitability, growth ability and cash flow. However, the difference between different indicators is not convenient for comparison among enterprises, and needs comprehensive evaluation based on various indicators. The comprehensive evaluation needs to solve the two problems of the normalization of attribute values and the assignment of weight vectors. In this paper, a single indicator in the financial ratio analysis can not reflect all aspects of corporate finance