Research Article

Prediction of Unbalanced Financial Risk Based on GRA-TOPSIS and SMOTE-CNN

Table 1

Evaluation indicator system of enterprise performance.

Primary indexSecondary indexVariableNature of indicator

Main financial indicatorsBasic earnings per shareX1Positive
Revenue from main businessX2Positive
Net non-operating income and expenditureX3Positive
Net increase in cash and cash equivalentsX4Positive
Return on equity weightingX5Positive

SolvencyCurrent ratioX6Positive
Cash ratioX7Positive
Interest payment multipleX8Positive
Asset-liability ratioX9Negative
Ratio of shareholders’ equity to fixed assetsX10Positive
Net fixed assets ratioX11Positive
Equity ratioX12Negative
Proportion of fixed assetsX13Positive

GrowthGrowth rate of main business revenueX14Positive
The growth rate of total assetsX15Positive

ProfitabilityTotal assets marginX16Positive
Main operating profit marginX17Positive
Cost profit marginX18Positive
Operating profit marginX19Positive
Return on assetsX20Positive
Proportion of three expensesX21Negative
Non-main business proportionX22Positive

OperatingAccounts receivable turnover rateX23Positive
Inventory turnover rateX24Positive
Total asset turnover rateX25Positive
Ratio of net operating cash flow to sales revenueX26Positive
Return on operating cash flow of assetsX27Positive
Cash flow ratioX28Positive