功效系数法下企业财务风险预警研究——以S电气公司为例

Research on Early Warning of Enterprise Financial Risk under the Efficacy Coefficient Method—Taking S Electric as an Example

摘要: 电气行业与我们的民生息息相关，尤其在科技赋能社会发展的前提下，我们的生活越来越离不开电的参与。后疫情时代下大多公司面临着各种各样的风险与问题，在众多风险中财务风险尤为重要。本文首先从公司盈利能力、偿债能力、营运能力以及发展能力进行初步财务指标设计，紧接着运用灰色关联分析法对财务指标进行筛选，通过关联系数排序从四项能力中分别选取排名前三的指标构建财务指标体系。利用熵值法计算筛选后的财务指标权重占比，最后结合功效系数法计算出S公司对应财务风险预警评价值，并对评价结果进行分析，找出企业财务风险相关的问题，提出解决方案以及财务风险的防范措施。

Abstract: The electrical industry is closely related to our people’s livelihood, especially under the premise of science and technology empowering social development. Our lives are increasingly inseparable from the participation of electricity. In the post-epidemic era, most companies are facing a variety of risks and problems, and financial risks are particularly important among the many risks. This paper first designs the preliminary financial indicators from the company’s profitability, solvency, operation ability and development ability, and then uses the grey correlation analysis method to screen the financial indicators, and selects the top three indicators from the four capabilities to construct the financial index system through the correlation coefficient ranking. The entropy method was used to calculate the weight proportion of the screened financial indicators, and finally the corresponding financial risk early warning evaluation value of Company S was calculated by combining the efficacy coefficient method, and the evaluation results were analyzed to find out the problems related to the financial risk of the enterprise, and the solutions and preventive measures of financial risks were proposed.