The Case Study Of Financial Risk Of C Enterprise Based On Analytic Hierarchy Process

At present,with the development trend of globalization and the continuous improvement of the market economic system,the rapid development of small and medium-sized enterprises has become an indispensable part of China’s market economy.It not only provides development opportunities for SMEs,but also brings challenges to fierce market competition.The operation of small and medium-sized enterprises has some shortcomings due to its own characteristics,such as: shortage of funds,small scale,low market share,chaotic management,and weak sustainable development,which will bring great benefits to the long-term healthy development of enterprises.The impact of SMEs’ financial risk assessment has the vital practical significance.Firstly,by comparing large enterprises,this paper defines SMEs from qualitative and quantitative aspects,and draws the characteristics of large number of SMEs,large employment capacity,small scale,and single organizational structure.Secondly,according to the characteristics of SMEs themselves,It is divided into four stages of development,growth,maturity and decline,and determines the characteristics of financial risk assessment of SMEs.It also comprehensively analyzes and summarizes Delphi method,multiple linear discriminant method,univariate model discriminant method and artificial neural network analysis method.The shortcomings and limitations of this paper are proposed based on the analytic hierarchy process(AHP)risk assessment method for small and medium-sized enterprises.Finally,the case study of the small and medium-sized enterprise C company listed in the New Third Board in Hubei Province is selected,and the financial risk status of the company is in a good state,but There are still hidden risks such as inventory turnover rate,current ratio and asset-liability ratio.In the actual enterprise management process,these three factors should be focused on prevention and control,which has a certain reference value.