北京航空航天大学学报(社会科学版) ›› 2016, Vol. 29 ›› Issue (3): 108-111.DOI: 10.13766/j.bhsk.1008-2204.2016.0018

• 经济与管理 • 上一篇    下一篇

基于层次分析法的创新型中小企业融资能力

希伦, 吕随启   

  1. 北京大学 经济学院, 北京 100871
  • 收稿日期:2016-01-11 出版日期:2016-05-25 发布日期:2016-05-26
  • 作者简介:希伦(1981-),男,北京人,本科生,研究方向为公司金融.

Financing Ability Evaluation of Innovative Small and Medium Enterprises Based on Analytic Hierarchy Process

XI Lun, LV Suiqi   

  1. Schlool of Economics, Peking University, Beijing 100871, China
  • Received:2016-01-11 Online:2016-05-25 Published:2016-05-26

摘要:

根据创新型中小企业的自身特性,以市场环境为出发点,建立创新型中小企业融资能力评价含20个指标的三级指标体系,采用层次分析法,依据专家评分计算出各指标相对权重,并选取深圳证券交易所20家创新型中小企业的2014年公司年报相关数据进行实证分析。实证结果表明利用层次分析法能够很好地对创新型中小企业融资能力进行合理评价与分类。

关键词: 创新型中小企业, 融资能力评价, 层次分析法, 盈利能力, 净资产收益率增长率

Abstract:

According to the characteristics of innovative small and medium enterprises, with the market environment as the starting point, this paper develops twenty three-level index systems for the evaluation of the financing ability of innovative small and medium enterprises. The paper works out the relative weight of each index by using analytic hierarchy process, and makes an empirical study on the relevant data of the annual reports in 2014 of twenty innovative small and medium enterprises from the Shenzhen Stock Exchange. The evaluation results show that the analytic hierarchy process can well be used to assess and classify the financing ability of innovative small and medium enterprises.

Key words: innovative small and medium enterprises, evaluation of financing capability, analytic hierarchy process, profitability, rate of return on net assets growth rate

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