标题：Evaluation of the Company’s Comprehensive Financial Capacity Based on the Gray Relational Model: Take Electricity, Heat and Supply Industry as an Example
期刊名称：International Journal of Investment Management and Financial Innovations
印刷版ISSN：2381-1196
电子版ISSN：2381-120X
出版年度：2017
卷号：3
期号：6
页码：51-57
语种：English
出版社：The American Association for Science and Technology
摘要：The strength of the comprehensive financial capacity of enterprises has been more and more taken seriously in the community, and the investors’ attention on the financial capacity of enterprises has gradually exceeded the financial performance. This paper chose 20 typical enterprises from electricity, heat and supply industry as the evaluation object, and selected 8 financial indicators to construct the evaluation index system of the company’s comprehensive financial capacity, and combined with a standard of the industry index, the gray relational model was employed to evaluate the 20 enterprises. The evaluation results showed that the correlation of Neimenghuadian, Huitianredian, Huadiannengyuan and Huadian Bgu was of the higher degree, and their ranking were also more forward; while the correlation of Jidiangufen, Xinnengtaishan, Gansudiantou and Qianyuandianli was of lower degree, and ranked at the end, indicating that the higher relevance of the object to be evaluated with the evaluation criteria, the stronger the company’s comprehensive financial capacity.
