【摘要】 针对医疗器械类上市公司财务风险严重影响该行业的健康发展这一现象,以2017年A股上市的全部49家医疗器械公司财务数据为基础,从偿债能力、盈利能力、营运能力、成长能力和现金流能力等5个模块构建了含有15个二级财务指标的财务风险评价体系.运用熵权法计算这些财务指标的熵权,并使用TOPSIS评价模型对抽取的5家样本公司进行财务风险评价的案例研究.结果表明,偿债能力和成长能力的熵权比重最大,这2个因素是影响医疗器械类上市公司财务风险最主要成分.给出了降低该行业财务风险的合理化建议.更多还原

【Abstract】 Aiming at the phenomenon that financial risks of listed medical device companies seriously affect the healthy development of this industry,based on the financial data of all 49 medical device companies listed in a-share market in 2017,constructes a financial risk assessment system containing 15 secondary financial indicators from five modules,including solvency,profitability,operating capacity,growth capacity and cash flow capacity.Then entropy weight method was used to calculate the entropy weight of these financial indicators,and TOPSIS evaluation model was used to conduct a case study of financial risk evaluation of the five sample companies.The results show that the entropy weight proportion of debt paying ability and development ability is the largest,and these two factors are the main components that affect the financial risk of listed medical device companies.Gives some reasonable suggestions to reduce the financial risk of the industry.更多还原