上市公司信用风险评估指标体系的综合构建方法

摘要

本文基于目标分层法，选择盈利能力、偿债能力、经营能力和发展能力四个一级指标刻画企业的信用状况，然后综合运用改进的粗糙集属性约简方法与层次分析法确定评估指标权重，从而提出了构建企业信用风险评估指标体系的一种新方法。最后通过实例说明了本方法的具体应用。%In this paper , based on the method of target stratification , we chose 4 first level indexes , including profitability , solvency , management ability and development capacity to evaluate the credit standing of a company , used the method of improved rough set attribute reduction and AHP to evaluate index weights and put forward a new method of constructing the system of credit risk indexes .Finally, the effectiveness of this method was tested with case study .