查詢結果分析
來源資料
頁籤選單縮合
題 名 | 模糊邏輯在財務危機預測上之應用=Application of Fuzzy Logic in the Prediction of Financial Crisis |
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作 者 | 黃焜煌; 卓統祐; | 書刊名 | 朝陽學報 |
卷 期 | 3 1998.09[民87.09] |
頁 次 | 頁47-68 |
分類號 | 494.7 |
關鍵詞 | 財務風險; 模糊邏輯; 評等; Financial crisis; Fuzzy logic; Rating; |
語 文 | 中文(Chinese) |
中文摘要 | 公司財務狀況是投資人最佳的投資參考,如何提供正確的公司財務狀況一直是產 官學界努力的目標。本研究以模糊邏輯應用於公司財務危機之預測,挑選營業利益率,應 收帳款收現天數、存貨平均銷售天數、稅後淨值報酬率、負債比率、與速動比率等的財務 比率為評等標準。由實證資料顯示單從公司一年的財務狀況預測次年的財務危機,將產生 偏差;而由財務狀況的趨勢,可以成功地預測財務危機。 |
英文摘要 | Financial conditions are always the investors' greatest interest. It has been widely recognized the importance of how to provide accurate financial information for investors. This study applies fuzzy logic to predict financial crisis. Financial ratios are selected as criteria, such as operating ratio, average collection period, average days to sell the inventory, return on equity, debt ratio, and quick ratio. The fuzzy expert system properly assigns a score and its corresponding rank for each sample company each year. From trend analysis, financial crisis can be successfully predicted. |
本系統中英文摘要資訊取自各篇刊載內容。