On Early Warning Evaluation Index System of Enterprise Purchasing Risk Based on the Balanced Scorecard

This research aims to seek a better early warning evaluation index system of enterprise purchasing risk. Based on the basic principle of the Balanced Scorecard (BSC), a feasibility of applying the BSC in early warning evaluation of enterprise purchasing risk is analyzed first. Secondly, risks in enterprise procurement and their respective influencing factors are proposed from the perspectives of finance of purchasing, purchasing performance, internal operation of purchasing and purchasing future development. Also, an early warning evaluation index system of enterprise purchasing risk is constructed. And finally, the Fuzzy Analytical Hierarchy Process (FAHP) is introduced in the early warning evaluation index system of enterprise purchasing risk, which thus helps to strengthen the enterprise purchasing risk management.