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会计在生成财务信息的过程中充斥了模糊性,可以说模糊性是会计信息固有的特征。针对财务信息的这种模糊性本文试图将模糊数学方法引入财务报表分析,利用模糊数学集合论与层次分析法相结合的方法,建立了模糊分析的指标体系,并进行了财务质量的模糊综合评判,使财务报表分析的方法体系更完整、报表分析更清晰,并结合具体实例进行了模型的应用分析,为财务报表分析提供了一种辅助手段。
Accounting in the process of generating financial information is full of ambiguity, it can be said that ambiguity is the inherent characteristics of accounting information. In view of the fuzziness of financial information, this paper attempts to introduce the fuzzy mathematics method into the financial statement analysis, establishes the index system of fuzzy analysis by using fuzzy mathematics theory of set theory and AHP, and conducts the fuzzy comprehensive evaluation of financial quality, The method of financial statement analysis is more complete, the report analysis is clearer, and the application of the model is analyzed with concrete examples, which provides an auxiliary method for financial statement analysis.