分类号 U D C
密级编 号
专业硕士学位论文
基于模糊层次分析法的 J 建材公司财务风险研究
Research on Financial Risk of J Building Materials Company
based on Fuzzy Analytic Hierarchy Process
学位申请人： 兰健
指 导 教 师 ：李宝锋 副教授
合 作 教 师 ：侯毅 高级会计师
专 业 领 域 ： 工商管理
学 位 类 别 ：工商管理硕士
2022 年 12 月 独创性声明
本人声明，所呈交的论文是我个人在导师指导下完成的研究工作及取得的研
究成果。据我所知，文中除了特别加以标注和致谢的地方外，不包含其他人已经
发表或撰写过的研究成果，也不包含为获得河南科技大学或其它教育机构的其他
学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已
在论文中作了明确的说明并表示了谢意。
研究生签名：
日 期： 2022 年 12 月 9 日
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日期： 2022 年 12 月 9 日 摘要
摘要
企业的财务风险评价和控制是企业经营活动、企业信用评级和企业融资活动
中的一个关键问题。随着全球经济的快速发展，市场经济体系的建立和完善，公
司面临的环境日趋复杂、竞争日趋激烈，因此，如何有效地控制财务风险是一个
非常重要的问题。从当前企业的实际经营状况来看，大部分企业对财务风险的认
识还不够深刻，缺乏制度化、制度化的管理，只将其视为一种额外的责任。但目
前我国企业普遍存在的财务风险尚未得到足够的重视，这主要是因为企业对财务
风险的认识不够，不能准确的对企业的财务风险做出评价分析，进而造成企业在
经营过程中的损失。因此，如何正确地评估和制定相应的防范措施，对当前的企
业经营与发展都有着积极的作用。本文选取 J 建材公司作为研究对象，在财务风
险评价相关理论的支撑下，对该企业财务风险进行分析，针对其财务风险管理中
存在问题提出了相应的对策。
模糊层次分析法是把模糊数学的基本原理引入到 AHP 中，是一种集模糊数
学、层次结构、权衡比较于一身的综合评判方法，在决策科学中具有举足轻重的
地位。模糊AHP 是一种将复杂系统中的指标因子进行层次化、量化的方法，可
使定量与定性相结合，从而有效地解决了模糊、不确定等问题。运用FAHP 方法，
对 J 建材公司的财务风险进行了研究。从 J 建材公司的经营风险、融资风险、投
资风险、资金流风险等方面，对 J 建材公司 2019 年的财务状况进行风险评价，
并运用模糊层次分析法构建 J 建材公司财务风险评价模型，根据 J 建材公司 2017
年至 2020 年的财务数据，提取了财务风险评价指标值。通过对企业 2020 年的财
务情况进行风险评价，得出企业的财务风险情况评价。最后，针对J 建材公司财
务管理存在的风险问题，文章从增强财务风险意识、建立财务风险管理制度、优
化公司内部审计监督条款三方面提出了对策。结合 J 建材公司经营活动，文章还
从筹资、投资、经营三个方面提出了相应对策。
本论文对J 建材公司进行了深入的分析，并采取了相应的防范对策，以保证
公司的持续、健康发展。同时，本论文所建立的财务风险预警模型是以 J 建材公
司的实际财务数据为基础，为其他建材企业的财务风险评价提供了一个直观可行
的模型与方法。
关键词：建材公司；模糊层次分析法；财务风险；风险评价
论文类型：应用类
选题来源：自选
I ABSTRACT
Abstract
The evaluation and control of financial risk of enterprises is a key issue in
enterprise business activities, enterprise credit rating and enterprise financing activities.
The company is facing increasingly complex environment and increasingly fierce
competition. Therefore, how to effectively control financial risk is a very important
issue. Judging from the actual operating conditions of the current enterprises, most of
the enterprises do not have a deep understanding of financial risks, lack
institutionalized and institutionalized management, and only regard it as an additional
responsibility. However, at present, the financial risks commonly existing in Chinese
enterprises have not received enough attention, which is mainly due to the lack of
recognition of financial risks, the lack of recognition ability of financial risks, and the
lack of effective management and control ability of financial risks. Therefore, how to
correctly evaluate and formulate corresponding preventive measures plays a positive
role in the current business operation and development of enterprises. This paper
selects J Building Materials Company as the research object, analyzes the financial risk
of the enterprise under the support of the relevant theories of financial risk evaluation,
to solve the problems in its financial risk management.
Fuzzy Analytic Hierarchy Process (FAHP) introduces the basic principles of fuzzy
mathematics into AHP. It is a comprehensive evaluation method that combines fuzzy
mathematics, hierarchical structure and tradeoff. It plays an important role in
decision-making science. Fuzzy AHP is a method to hierarchize and quantify the index
factors in complex systems, which can combine quantitative and qualitative methods,
thus effectively solving the problems of fuzziness and uncertainty. The financial risk of
J Building Materials Company is studied by FAHP method. This paper first outlines
the concept of financial risk and the research results of financial risk evaluation at
home and abroad. Then, this paper introduces the concept, and the method of
establishing J Building Materials Company;s financial risk evaluation. Thirdly, from
the aspects of operation risk, financing risk, investment risk, cash flow risk, etc. of J
Building Materials Company, the risk assessment of J Building Materials Company;s
financial situation in 2019 was carried out, and the fuzzy analytic hierarchy process
was used to build J Building Materials Company;s financial risk assessment model.
According to J Building Materials Company;s financial data from 2017 to 2020, the
financial risk assessment index value was extracted; Risk assessment was conducted
III ABSTRACT
on the financial situation of J Building Materials Company in 2019 . Through the risk
assessment of the financial situation of the enterprise in 2020, the risk assessment of
the enterprise is obtained. Finally, aiming at the problems existing in the financial risk
management of J Building Materials Company, the article puts forward
countermeasures from three aspects: strengthening the financial risk awareness,
establishing the financial risk management system, and optimizing the internal audit
supervision clauses of the company. Combined with the business activities of J
Building Materials Company, the article also puts forward corresponding
countermeasures from three aspects of financing, investment and operation.
This paper has carried on the thorough analysis to the J Building Materials
Company, and has taken the corresponding guard countermeasure, in order to
guarantee the company;s sustainable, the healthy development. The model is based
on the actual financial data of J Building Materials Company, and provides an
intuitionistic and feasible model and method for other construction enterprises;
financial risk early-warning.
Keywords:Building materials company; Fuzzy Analytic Hierarchy Process;
Financial risk; risk evaluation
Dissertation type: Application type
Subject source: Other
IV