A Study on the Method of Analyzing Accounting Statements Based on Combinatorial Mathematics

This paper proposes an accounting statement evaluation model based on hierarchical analysis algorithm (AHP)-fuzzy comprehensive evaluation (FCE) under the theory of combinatorial mathematics. The initial evaluation index system is determined based on the principles of evaluation index system construction, and after the Delphi method screening, the final accounting statement evaluation index system is composed of 14 secondary indicators and 5 primary indicators. Using hierarchical analysis algorithm to calculate the weights of the indicators, and substituting the calculated weights into the comprehensive fuzzy matrix to finalize the task of evaluation and analysis of accounting statements. The first-level indicators are Solvency A2 (0.1680) < Profitability A1 (0.1797) < Operating Capacity A4 (0.1971) < Cash Capacity A5 (0.2093) < Development Capacity A3 (0.2459), while the weights of the second-level indicators are distributed in the range of [0.0174, 0.2079]. The comprehensive evaluation score of the accounting statement of X Breweries Group Company is 73.31, indicating that the overall condition of the company's accounting statements is good.