CAJ | 학술논문

随着经济的发展，企业规模不断扩大，对于决策者而言，就要准确、及时地掌握公司的经营状况和财务状况，这就需要使用相关的会计信息进行财务分析。基于因数分解法和模糊理论思想实现对财务数据的分析和评价，具有优越性和合理性。以马钢财务报表为例，运用杜邦分析法，结合因数分解法和模糊控制理论，阐述此合理可行的财务分析方法。
수착경제적발전，기업규모불단확대，대우결책자이언，취요준학、급시지장악공사적경영상황화재무상황，저취수요사용상관적회계신식진행재무분석。기우인수분해법화모호이론사상실현대재무수거적분석화평개，구유우월성화합이성。이마강재무보표위례，운용두방분석법，결합인수분해법화모호공제이론，천술차합리가행적재무분석방법。
With the development of economy, the company scale keeps growing. For decision makers, in order to grasp the operational and financial state of the company promptly, it is necessary to carry out financial analysis based on the accounting information. It is superior and rational to realize the financial data analysis and evaluation based on factorization method and fuzzy theory concepts. Taking the financial statements of some steel company as an example, Dupont analysis method combined with the factorization method and the fuzzy control theory is elaborated and it is shown to be a feasible financial analysis method for the service of senior managers.