本文選題：方案生成　切入點：財務(wù)診斷　出處：《廣西大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：以方案生成為導(dǎo)向的財務(wù)診斷體系是一個新的財務(wù)診斷體系,它從財務(wù)診斷方案生成的需求角度出發(fā),彌補了傳統(tǒng)的財務(wù)診斷模式的不足。該財務(wù)診斷體系是否有效可行,研究其效能可以為體系的改進和完善提供依據(jù),使其能夠更好地為企業(yè)和施診者服務(wù)。 本文首先通過對國內(nèi)外相關(guān)理論和應(yīng)用文獻進行綜述,從中得到選取效能評價內(nèi)容、指標(biāo)以及效能評價方法的思路和啟發(fā),再對以方案生成為導(dǎo)向的財務(wù)診斷體系的流程和功能進行概述,為評價指標(biāo)的選取打好鋪墊。之后結(jié)合財務(wù)診斷體系的實際情況和具體內(nèi)容,從體系的功能、效果和效率三個方面入手,選取體系效能評價指標(biāo)。根據(jù)各個評價指標(biāo)難以量化、具有模糊性等特點,采用模糊綜合評價法對該財務(wù)診斷體系進行效能評價,并運用層次分析法和遺傳算法對模糊綜合評價法進行改進,利用MATLAB7.0軟件進行計算,提高指標(biāo)權(quán)重計算的精確性。最后,將財務(wù)診斷體系應(yīng)用于實際例子中,并對其效能進行評價,得分結(jié)果顯示診斷體系效能良好,再將企業(yè)實際財務(wù)狀況與診斷結(jié)果進行對比,驗證了本文構(gòu)建的效能評價體系具有較高的可行性和準(zhǔn)確性。 本文構(gòu)建的效能評價體系能夠找出財務(wù)診斷體系中存在的不足,以便對診斷體系進行相應(yīng)的改進和完善,為財務(wù)診斷提供更好的方法體系。同時,本文的研究也為其它財務(wù)診斷體系的效能評價提供了一種新的思路和方法。
[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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7

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