模糊数学方法在家电行业上市公司财务报表分析中的应用研究

摘要：企业需要不断地发展，然而在发展中必定存在着一些问题，为了解决这些问题，我们就需要不断改进我们的方法.当我们分析财务报表时，我们就需要可靠而精准的数据，只有这样我们才能平判处当前企业的财务状况，预测未来的发展趋势.只有获得精确的信息才能有助于投资者识别和评价市场上的优质公司，尤其统计的一些财务信息更是重中之重.家电行业与百姓的生活密切相关，尤其是前几年受到金融危机的冲击，家电行业陷入低谷.为了获得新生，本文从财务报表的数据信息的模糊性与传统分析方法的主观性出发，利用数学模糊预测模型，进行财务报表的盈利能力分析和营运能力分析以及数据研究，从而确定并提供会计报表数字中包含的各种趋势和关系，为各有关方面人士特别是投资者提供企业盈利能力、财务状况、偿债能力等财务信息，使报表使用者据以判断并作出相关的决策，为财务决策，财务计划和财务控制提供依据.53943

毕业论文关键词：家电行业，模糊数学，财务报表分析，盈利能力，预测模型

Abstract: Enterprises need developing, but some problems must exist in the development. In order to solve these problems, we need to improve our method. When we analyze the financial statements, we need reliable and accurate data. Only in this way can we judge and deal with current financial situation of the enterprise, and forecast the future trend of development. Only accurate access to information can help investors identify and evaluate the quality of the company on the market, especially some financial information statistics is of the priority among priorities. Closely related to household electrical appliance industry and people's life, especially a few years ago, affected by the financial crisis, household electrical appliance industry fell into a trough. In this paper, the subjectivity from the fuzziness and the traditional analysis methods of financial report data of starting, fuzzy prediction model by using mathematical analysis, profitability analysis and operation ability as well as the data of financial statements.A variety of trends and relationships identified and include providing accounting statements of the parties concerned, especially the financial information to provide investors with the profitability of the business, financial condition, debt paying ability, etc.The users of financial statements in order to judge and make a relevant decision, provide the basis for financial decision-making, financial planning and financial control.

Keywords: Household electrical appliance industry, fuzzy mathematics, financial statement analysis, profitability, prediction model

1 引言 4

2 上市公司财务报表分析概述 4

2.1 财务报表分析的概念 4

2.2 财务报表分析的依据 5

2.3 财务报表分析的方法 5

2.4 财务报表分析的内容 5

3 模糊数学方法概念及模型构建 6

3.1 会计信息的模糊性 6

3.2 模糊数学方法的基本思路 7

3.3 模糊数学方法的指标体系 7

3.4 模糊数学方法的评估模型 7

3.5 模糊数学方法模型简介 8

3.6 建立财务报表评估指标体系 8

4 家电业上市公司模型数据来源 9

4.1 家电业财务报表数据采集模糊数学方法在家电行业上市公司财务报表分析中的应用研究:http://www.751com.cn/shuxue/lunwen_58129.html