[1]王兆东,刘新芝.创业板块上市公司财务风险评价方法探索——基于熵技术和理想点原理[J].金融教育研究,2015,(02):46-51.
　WANG Zhaodong,LIU Xinzhi.Exploration on the Assessment Methods on Financial Risk of GEM Listed Companies——Based on the Entropy Technology and Ideal Point Principle[J].,2015,(02):46-51.
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创业板块上市公司财务风险评价方法探索——基于熵技术和理想点原理()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2015年02期
页码:
46-51
栏目:
出版日期:
2015-03-31

文章信息/Info

Title:
Exploration on the Assessment Methods on Financial Risk of GEM Listed Companies——Based on the Entropy Technology and Ideal Point Principle
作者:
王兆东;  刘新芝
山东农业大学 经济管理学院,山东 泰安 271018
Author(s):
WANG Zhaodong;  LIU Xinzhi
School of Economy and Management,Shandong Agricultural University,Taian,Shangdong 271018,China
关键词:
创业板;  上市公司;  财务风险;  熵技术;  理想点原理
Keywords:
GEM;  listed companies;  financial risk;  entropy technology;  ideal point principle
分类号:
F830.9
文献标志码:
A
摘要:
创业板上市公司具有高风险、高成长、高科技的特点。科学准确地评价上市公司的财务风险,是上市公司加强财务风险管理的基础。可利用熵技术和理想点原理对财务风险进行评估,通过构建评估指标体系,对指标进行规范化处理,利用熵技术对指标赋权,计算公司财务状况距理想点的距离,根据距离来判定财务状况。
Abstract:
The GEM listed companies have the characteristics of high risk,high growth,high technology.The basis of strengthening the financial risk management is to evaluate the financial risk of the listed companies scientifically and accurately.We can use the entropy technology and ideal point principle to evaluate financial risk; normalize the indexes by building the evaluation index system; empower the indexes by using entropy technology; calculate the distance from the company's financial situation to the ideal point,then determine financial status depend on the distance.

参考文献/References:

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[2]卢宇荣,杨琪.我国创业板IPO抑价现象的实证研究[J].金融教育研究,2012,(06):17.
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备注/Memo

备注/Memo:
收稿日期:2014-12-22 作者简介:王兆东(1988-),男,山东临沂人,在读硕士研究生,研究方向为财务管理; 刘新芝(1965-),女,山东平原人,副教授,硕士生导师,主要研究方向为会计与财务管理。
更新日期/Last Update: 1900-01-01