| 基于模糊聚类和模式识别的企业财务风险分析 |
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| 引用本文： | 周晓光,朱蓉.基于模糊聚类和模式识别的企业财务风险分析[J].科技管理研究,2012,32(8):115-118,123. |
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| 作者姓名： | 周晓光 朱蓉 |
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| 作者单位： | 1. 北京科技大学经济管理学院
2. 中国石油集团安全环保技术研究院人事处,北京,100083 |
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| 基金项目： | 中央高校基本科研业务费专项资金资助项目 |
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| 摘 要： | 对具有不同度量单位的财务数据进行了标准化,根据最大最小法计算了相关系数,建立了相似矩阵,根据指标之间的相似度进行了模糊聚类,利用TOPSIS方法进行了模式识别。随机选取了29家不同财务状况上市公司的真实财务数据进行分析,其中训练样本23家,待估样本6家。利用SPSS软件,经过非参数检验、正态性检验等分析,确定了聚类和识别的相关指标。在对财务数据进行标准化后,根据模糊聚类方法将23家上市公司分为4类,并根据TOPSIS方法对6家评估样本进行了风险识别,以帮助决策者对本公司的财务风险进行管理。
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| 关 键 词： | 模糊聚类 模式识别 财务风险 TOPSIS |
Analysis of Corporate Financial Risk Based on Fuzzy Clustering and Pattern Recognition |
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| ZHOU Xiaoguang
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ZHU Rong.Analysis of Corporate Financial Risk Based on Fuzzy Clustering and Pattern Recognition[J].Science and Technology Management Research,2012,32(8):115-118,123. |
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| Authors: | ZHOU Xiaoguang ZHU Rong |
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| Institution: | 1.School of Economics and Management,University of Science and Technology Beijing,Beijing 100083,China; 2.Human Resources Department,CNPC Research Institute of Safety & Environment Technology,Beijing 100083,China) |
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| Abstract: | Financial data with different measure units are standardized,and correlation coefficients are calculated by max-min method,then similarity matrixes are established.According to the similarity degree between indices,fuzzy clustering is put in practice,and pattern recognition is actualized via TOPSIS.Real financial data of 29 different listed companies are randomly selected,including 23 training samples and 6 samples to be estimated.Through non-parametric tests,normality tests and other means,with the help of SPSS software,relevant indicators for fuzzy clustering and pattern identification are determined.After standardization of financial data,the 23 listed companies are divided into four categories based on fuzzy clustering,and the risks of 6 samples are identified based on TOPSIS,which will help the decision-makers to manage the financial risk. |
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| Keywords: | fuzzy clustering pattern recognition financial risk TOPSIS |
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