基于标准模型库的企业财务风险分析方法探析

笔者在对企业财务风险指标进行科学选取的基础上 ,利用主成分分析法和因子分析方法计算企业财务风险综合得分 ;依照所得的两种综合得分进行风险聚类 ;并以聚类结果构建企业财务风险标准模型库。该风险标准模型库形成了企业财务风险的相对静态数据参考 ,据此 ,监管部门可方便地运用模糊识别方法对企业财务数据进行风险判断和分类 ,不需对加大样本的企业数据进行重新计算 ,大大提高了工作效率。该方法综合了几种方法的优点 ,在实践中得到了较合理的分析结果。

Probe into Financial Risk Analysis in Enterprises on Base of Standard Model Base

Based on selection of financial risk indicators,principal component and factor analyses were used to calculate the comprehensive scores of enterprise's financial risk. Two comprehensive scores obtained were categorized into risk,the result of which was used to build standard model base of financial risk of enterprise. This was relative static reference data of financial risk. Supervisory department could assess and categorize easily the enterprise financial risk based on these data by fuzzy method,and no more needed to recalculate the enlarged data. The working efficiency could be greatly increased. This method integrated merits of several methods with more rational analytical results in practice.