Financial Risk Evaluation of Agricultural Listed Companies based on AHP

Xinyi Tang ； Jiayu Song ； Yuhan Pan ； Changquan Zhang

《Frontiers in Economics and Management》 2卷12期 (2021/12) Pp. 69-75

https://doi.org/10.6981/FEM.202112_2(12).0009

摘要

The financial status of agricultural listed companies is more susceptible to external factors than other listed companies. In order to comprehensively and rationally predict and evaluate the financial risks of agricultural listed companies, the article introduces the analytic hierarchy process (AHP) to quantify and qualitatively identify ten financial indicators of debt repayment ability, profitability, operating ability, and development ability. Analyze and comprehensively evaluate the situation of corporate financial risks. The results show that among the four first-level indicators selected, for agricultural listed companies, the debt-servicing capacity in the risk assessment has a maximum weight of 0.4485 and a profitability ratio of 0.1121. Therefore, in the financial management of agricultural listed companies, we should focus on improving the ability to repay debts to avoid financial risks.

關鍵字

Agricultural Listed Companies ； Financial Risk Evaluation ； AHP

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