Research on Intelligent Methods and Strategies of Corporate Financial Risk Assessment in the Digital Economy Era
21 mar 2025
O artykule
Data publikacji: 21 mar 2025
Otrzymano: 19 paź 2024
Przyjęty: 04 lut 2025
DOI: https://doi.org/10.2478/amns-2025-0636
Słowa kluczowe
© 2025 Zhuochen Shi, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1.
Figure 2.
Figure 3.
Financial risk assessment indicator system
| Primary indicator | Secondary indicator |
|---|---|
| Profitability(A1) | Gross margin(A11) |
| Net profit rate(A12) | |
| Solvency(A2) | Equity ratio(A21) |
| Mobility ratio(A22) | |
| Speed ratio(A23) | |
| Overspeed ratio(A24) | |
| Interest coverage ratio(A25) | |
| Operational ability(A3) | Total asset turnover ratio(A31) |
| Current asset turnover ratio(A32) | |
| Business cycle(A33) | |
| Growth ability(A4) | Total asset growth ratio(A41) |
| Main business revenue growth ratio(A42) | |
| Cash ability(A5) | Sales cash ratio(A51) |
| Main business income cash content(A52) | |
| Net profit cash content(A53) | |
| Cash dividend guarantee multiple(A54) |
Weight of each indicator
| Primary indicator | AHP | DEMATEL | Synthesize | Secondary indicator | AHP | DEMATEL | Synthesize |
|---|---|---|---|---|---|---|---|
| A1 | 0.14 | 0.13 | 0.11 | A11 | 0.060 | 0.036 | 0.084 |
| A12 | 0.080 | 0.054 | 0.034 | ||||
| A2 | 0.22 | 0.23 | 0.23 | A21 | 0.044 | 0.093 | 0.030 |
| A22 | 0.047 | 0.046 | 0.014 | ||||
| A23 | 0.043 | 0.068 | 0.013 | ||||
| A24 | 0.038 | 0.077 | 0.026 | ||||
| A25 | 0.048 | 0.067 | 0.073 | ||||
| A3 | 0.11 | 0.05 | 0.07 | A31 | 0.060 | 0.083 | 0.026 |
| A32 | 0.020 | 0.049 | 0.042 | ||||
| A33 | 0.030 | 0.081 | 0.094 | ||||
| A4 | 0.27 | 0.30 | 0.33 | A41 | 0.160 | 0.040 | 0.092 |
| A42 | 0.110 | 0.093 | 0.095 | ||||
| A5 | 0.26 | 0.29 | 0.26 | A51 | 0.080 | 0.073 | 0.094 |
| A52 | 0.070 | 0.035 | 0.101 | ||||
| A53 | 0.100 | 0.018 | 0.089 | ||||
| A54 | 0.010 | 0.087 | 0.093 |
Cloud digital characteristics of financial risk assessment
| Indicator | Expert score | CDC | ICDC | ||||
|---|---|---|---|---|---|---|---|
| P1 | P2 | P3 | P4 | P5 | |||
| A11 | 6.3 | 6.5 | 6.6 | 6.3 | 7.1 | (6.8,0.5,0.2) | (7.3,0.6,0.2) |
| A12 | 7.2 | 7.1 | 6.1 | 6.8 | 6.1 | (6.9,0.4,0.1) | |
| A21 | 6.6 | 6.8 | 6.9 | 6.9 | 6.3 | (7.1,0.6,0.2) | (7.2,0.6,0.1) |
| A22 | 7.3 | 6.6 | 6.2 | 6.6 | 6.2 | (6.4,0.6,0.1) | |
| A23 | 6.1 | 6.4 | 6.6 | 6.8 | 6.4 | (6.2,0.4,0.2) | |
| A24 | 6.5 | 7.2 | 6.9 | 6.4 | 6.6 | (6.8,0.5,0.1) | |
| A25 | 7.4 | 7.5 | 6.8 | 7.2 | 6.5 | (7.1,0.6,0.2) | |
| A31 | 8.1 | 8.2 | 7.9 | 8.3 | 7.8 | (7.8,0.4,0.2) | (7.8,0.5,0.3) |
| A32 | 6.2 | 7.9 | 7.7 | 7.8 | 7.4 | (7.3,0.3,0.1) | |
| A33 | 6.1 | 7.7 | 8.5 | 7.6 | 8.3 | (7.4,0.6,0.1) | |
| A41 | 6.4 | 7.3 | 6.9 | 6.7 | 7.1 | (6.9,0.5,0.2) | (7.1,0.5,0.1) |
| A42 | 8.2 | 6.8 | 7.1 | 6.8 | 6.8 | (6.9,0.4,0.1) | |
| A51 | 7.6 | 6.5 | 6.8 | 6.2 | 6.2 | (6.3,0.3,0.1) | (7.4,0.6,0.2) |
| A52 | 6.1 | 6.9 | 6.4 | 6.4 | 7.1 | (6.2,0.6,0.2) | |
| A53 | 6.3 | 7.3 | 6.5 | 6.5 | 6.9 | (7.1,0.5,0.3) | |
| A54 | 6.2 | 7.6 | 6.7 | 6.2 | 6.4 | (6.9,0.6,0.2) | |