Research On Financial Risk Early Warning Of Company A Based On Efficacy Coefficient Method

With the improvement of the national economic level,people’s material life has been guaranteed,and they began to pursue spiritual satisfaction.The cultural industry has gradually become the pillar industry of the tertiary industry.The film and television industry,as an important branch of the cultural industry,has developed very rapidly in recent years,and has been included in the national strategic level.With the continuous development of the film and television industry,many problems have also gradually been exposed.On the one hand,the rapid update and iteration speed of the film and television industry,the injection of capital and the rapid development of the Internet all make enterprises face greater pressure of market competition.On the other hand,the unreasonable remuneration of actors and the frequent tax crises make the country to strengthen the film and television industry.In addition,the film and television industry has the characteristics of large early investment,long production cycle and unstable income,which bring great operating pressure and financial risks to enterprises.If a sound financial risk early warning mechanism can be established and reasonable risk avoidance measures can be taken in advance,risks can be effectively avoided and enterprise losses can be reduced.On the premise of clarifying the research background and significance,this paper studies and reads a large number of scholars on financial risk warning.Taking company A as the research case,combined with its operating environment,analyzes the financial situation in the past five years,and identifies the risks existing in Company A.This paper uses entropy method,AHP combined with efficacy coefficient method.First,the entropy method and the hierarchical analysis method are selected as the calculation methods of the weight of financial indicators and non-financial indicators respectively.Secondly,financial indicators are selected from five aspects,and appropriate indicators are selected and authorized through correlation analysis.At the same time,non-financial indicators are selected and delegated from two aspects of internal management and industry characteristics and empowerment.Finally,the improved efficacy coefficient method and expert scoring method are used to calculate and verify the financial risk early warning results of the case company.At the same time,the reasons for the high financial risk are analyzed and the targeted preventive countermeasures are put forward.By constructing the financial risk early warning model of Company A,this paper aims to strengthen the financial risk supervision and coping ability of Company A.At the same time,the relevant early warning results and risk control measures can provide a reference for other enterprises of similar scale in the film and television industry.