利用AHP與模糊理論探討在企業債信評等之決策分析－以三家主機板公司為例

Decision Analysis of Credit Rating for Business by AHP and Fuzzy-Examples by Three Mainboard Companies

林原勗(Yuan-Hsu Lin) ； 陳耀茂(Yow-Mow Chen) ； 曾薏芬(Yi-Fan Zang)

《南亞學報》 25期 (2005/12) Pp. 167-182

https://doi.org/10.6989/JN.200512.0167

摘要

債信評等是針對債券或是債券發行人的信用強度進行評估的程序與結果，大多由授信人員依其專業知識與經驗法則做出評斷，本身即具備了模糊性與不確定性的特質，本研究利用模糊理論，重新建構出債信評等之模型，並以主機板產業的三家公司為替代方案，以作最後綜合評估。

關鍵字

債信評等 ； 模糊測度 ； 模糊積分

並列摘要

Credit rating evaluates companies' past and future ability to repay debts. It is usually measured by financial ratio and rule of thumbs, so it possesses the characteristics of fuzzy and uncertainty. This research by applying AHP, aims to explore the revisions of credit rating assessment rules, and chooses three MB companies as alternatives to derive a complex valuation.

並列關鍵字

Credit Rating ； AHP ； FuzzyMeasure ； Fuzzy Integral