Fuzzy comprehensive evaluation model based on membership conversion and its application to enterprises´ financial condition

Grounded in enterprise financial appraisal theory, the article proposes the index system from four aspects of enterprise´s operation capacity, debt paying ability, development ability, profit capacity and also establishes a fuzzy comprehensive evaluation model basing on membership conversion. By introducing entropy-based data mining method, this model effectively solves the rational issue of membership conversion between different index layers in hierarchical system. The case analysis presented proves that this model is feasible and simple and the result of appraisal is objective and reliable.