摘 要

随着经济全球化进程的加速和社会主义市场经济的长足发展，海内外市场中的竞争也日渐激烈，如今的企业要想求得可持续的成长，必需充分运用其各项经济资源，作好企业营运能力评价工作，以增强其营运能力。这对提高经营者的管理水平、增强企业的竞争实力、促进企业的持续经营和长远发展都意义深重。由于目前企业内外部环境的多变性，以财务指标为基础的传统营运能力分析体系受到诸多质疑，学术界和实务界都在对此都在坚持着不懈的探究。

在这一研究背景下，本文归纳了企业营运能力的概念，分析了企业营运能力的影响因素，并介绍了企业营运能力评价的理论方法。鉴于现有分析体系的局限性，又根据营运能力评价具有模糊性的特点，本文以企业营运能力指标体系为理论依据，将模糊数学的分析方法运用到企业营运能力评价范畴, 介绍了营运能力模糊综合评价的方法和步骤, 并选取C公司作为实证进行了调研与分析，以期真实全面反映该企业的营运能力。

研究表明，将模糊综合分析的方法引入到企业的营运能力评价中来，可以对企业的营运能力进行有效的诊断和状态监测。运用该模型对C公司进行实证分析，结论是该公司的营运能力可以达到“一般”的评价等级，但仍然水平较低有待提高。对此，C公司应着重加强固定资产的管理，调整固定资产的投资及结构，加强应收账款的管理和催收，减少收账费用和坏账损失，并加强公司内部管理，及时剥离不良资产，提高资产收益，从而完善营运管理，提高其营运能力。

关键词：模糊综合评价；营运能力；分析指标；C公司

Abstract

With the accelerated process of economic globalization and the further development of socialist market economy, the competition between enterprises has been increasingly intensified. Enterprises must make full use of various economic resources to do a good job in enterprise operating capacity analysis and evaluation, in order to improve their operating capacity, and survive in the fierce market competition at home and abroad. It is of great significance to strengthen the management of enterprises, enhance the competitiveness of enterprises, and promote the sustainable management and long-term development of enterprises. Nowadays, due to the variability of the internal and external environment, the traditional operating capability evaluation system which based on financial indicators has been challenged, and both academic and practical circles have made unremitting exploration in this field.

In this research background, this paper summarizes the concept of enterprise operating capacity, analyzes the influence factors of enterprise operating capacity, and introduces the theory and method of enterprise operating capacity evaluation. In view of the limitations of the existing analysis system and according to the enterprise operating capacity evaluation has the characteristic of fuzziness, this paper makes the enterprise operating capacity index system as the theoretical basis, and the fuzzy mathematics analysis method is applied to areas of enterprise operating capacity evaluation. Then introducing the operating capacity of fuzzy synthetic evaluation methods, and selecting the Company C as empirical research and analysis, in order to truly reflect the company's operating capacity.

The analysis shows that introducing the fuzzy synthetic analysis method into the evaluation of the operating capacity of the enterprise is feasible, and it can be used to diagnose and monitor the operating capacity of the enterprise effectively. Using this model to carry on the empirical analysis of Company C, the conclusion is that the operating capacity of the company can reach the "general" evaluation level, but still needs to be improved. In this regard, Company C should focus on strengthening the management of fixed assets, strengthen the accounts receivable management and collection, reduce accounts receivable costs and bad debt losses, and strengthen the internal management of the company, strip of bad assets timely, improve asset returns, so as to improve its operating capacity.

Keywords：Fuzzy Synthetic Evaluation; Operating Capacity; Analysis Index; Company C

目 录

第1章 绪论 1

1.1 研究目的及意义 1

1.1.1 研究目的 1

1.1.2 研究意义 1

1.2 国内外研究现状 2

1.2.1 国外研究现状 2

1.2.2 国内研究现状 3

1.3 研究内容与方法 4

1.3.1 研究内容 4

1.3.2 研究方法 4

第2章 企业营运能力分析与评价的基本理论 6

2.1 企业营运能力基本概念 6

2.2 企业营运能力的影响因素 6

2.3 企业营运能力评价的理论方法 7

第3章 企业营运能力评价指标体系和模型的构建 8

3.1 企业营运能力评价指标体系框架 8

3.2 企业营运能力评价指标的选取 8

3.3 企业营运能力模糊综合评价模型 10

3.3.1 确定企业营运能力评价的因素集 10

3.3.2构造评价因素的权重集 10

3.3.3确立评价集 11

3.3.4建立隶属度函数 11

3.3.5处理评价结果 13

第4章 C公司营运能力评价结果与讨论 14

4.1 实例背景 14

4.2 C公司营运能力模糊综合评价 14

4.2.1 C公司评价指标值 14

4.2.2 单因素评价 15

4.2.2 模糊综合评价结果 16

4.3 分析及讨论 17

第5章 研究结论与展望 18

5.1 研究结论 18

5.2 研究展望 18

参考文献 20

致 谢 21

第1章 绪论