我国小额贷款公司信用评级指标体系研究

发布时间：2017-12-31 19:26

本文关键词：我国小额贷款公司信用评级指标体系研究　出处：《陕西师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：信用是市场经济发展到一定阶段的产物,是经济关系建立的基础条件之一,如果一个社会中的经济主个体都不遵守信用,那么良好的市场经济秩序就无法建立,人类社会就无法更好的发展。实际上市场经济的发达程度越高,对市场交易主体的信用程度要求就越高。在当今的市场经济中,信用起着重要作用,它可以促进商品流通,可以极大的降低交易成本,可以提升资本活动在社会经济中的效率改善投资环境加速资本的积累、扩张和周转,从而带动整个社会经济的飞速发展。我国自上世纪90年代开始引进小额贷款的模式,2005年开始小额贷款机构的商业化试点,2008年5月8日,中国银行业监督管理委员会和中央银行联合发布《关于小额贷款公司试点的指导意见》(以下称《指导意见》)后,小额贷款公司如雨后春笋般在全国生长起来。据人民银行《2012年小额贷款公司数据统计报告》显示,截至2012年12月末,全国共有小额贷款公司6080家,贷款余额5921亿元,全年新增贷款2005亿元。小额贷款公司是服务“三农”和小微企业的非银行金融机构,主要解决农户小额贷款和小微企业融资难的问题。《指导意见》发布已经5年了,时至今日,小额贷款公司在飞速发展的同时也面临着诸多的问题：如非法集资、非法吸收公众存款、洗钱、发放高利贷,违规操作,企业运营能力差,从业人员素质低下等。与此同时在小额贷款公司的监管层面上也存在着诸多问题,一方面监管机构资源有限难以面面俱到,全国很多地市级区域小额贷款公司已经成立运营多年,但是地市级的金融办却尚未成立或是刚成立不具备监管能力,监管的职责都是由财政局、工商局或是人民银行当地的分支机构代为执行；另一方面监管机构的监管手段单一、乏力,基本停留在行政准入、注册和审核方面,对于小额贷款公司经营风险的掌控存在严重的信息不对称和滞后性,多是出了问题才开始研究风险,出台对策。因此对小额贷款公司引入第三方独立信用评级是一个揭示其风险的不错的监管手段。小额贷款公司是一个高风险行业,在日益重视信用的当今社会,如何客观揭示小额贷款公司的信用状况就显得尤为重要。构建一个合理、可行的小额贷款公司评级指标体系势在必行。本论文主要是就小额贷款公司的自身特点构建一个具备合理性和可行性的信用评级指标体系。论文主要包括五部分,第一部分为绪论部分,主要介绍研究背景、研究意义、研究思路和国内外文献综述；第二部分主要介绍小额贷款公司信用评级的基本理论与方法；第三部分构建小额贷款公司评级指标体系,主要阐述构建思路、指标体系及权重等内容；第四部分为实证分析部分,主要通过具体实例来阐明本指标体系的现实有效性；第五部分为论文总结部分,总结了论文研究成果、不足及对未来研究的展望。
[Abstract]:Credit is the product of the development of market economy to a certain stage, is one of the basic conditions for the establishment of economic relations, if the main economic individuals in a society do not abide by credit, then a good market economic order can not be established. Human society can not develop better. In fact, the higher the developed level of the market economy, the higher the credit requirement of the market trading subject. In today's market economy, credit plays an important role. It can promote the circulation of commodities, can greatly reduce transaction costs, can improve the efficiency of capital activities in the social economy to improve the investment environment to accelerate the accumulation, expansion and turnover of capital. So as to drive the rapid development of the entire social economy. Since -10s, our country began to introduce the model of micro-credit, and in 2005, we started the pilot of commercialization of micro-credit institutions, May 8th 2008. The China Banking Regulatory Commission and the Central Bank jointly issued the guidelines on pilot projects of Microcredit companies (hereinafter referred to as the "guidance opinions"). Microfinance companies are springing up all over the country. According to the statistics report of the people's Bank of China on 2012, the end of December of 2012. There are 6,080 micro-loan companies, with a balance of 592.1 billion yuan and 200.5 billion yuan in new loans for the year. Microfinance companies are non-bank financial institutions that serve the "three rural areas" and small and micro enterprises. It has been five years since the issuance of the guiding opinion, and it is now today. Microfinance companies in the rapid development at the same time also face many problems: such as illegal fund-raising, illegal absorption of public deposits, money-laundering, loansharking, illegal operations, poor business operation. At the same time, there are many problems in the supervision of microfinance companies. On the one hand, the limited resources of regulatory bodies are difficult to cover all aspects. Many prefecture-level regional microfinance companies have been established and operated for many years, but the prefecture-level financial office has not been established or has not been established to have the ability to supervise, the responsibility of supervision is by the Finance Bureau. The Trade and Industry Bureau or the local branch of the people's Bank of China shall act on their behalf; On the other hand, the regulatory means of the regulatory body is single, weak, basically stay in the administrative access, registration and audit, there is serious information asymmetry and lag in the control of the management risk of micro-credit companies. Most of the problems before the study of risk. Therefore the introduction of third-party independent credit rating to microfinance companies is a good regulatory means to reveal their risks. Microfinance companies are a high-risk industry in the increasing importance of credit in today's society. How to objectively reveal the credit status of microfinance companies is particularly important. It is imperative to establish a feasible credit rating index system for microfinance companies. This paper is mainly to construct a reasonable and feasible credit rating index system based on the characteristics of microfinance companies. The paper mainly consists of five parts. . The first part is the introduction part, mainly introduces the research background, the research significance, the research thought and the domestic and foreign literature review; The second part mainly introduces the basic theory and method of credit rating of micro-loan company. The third part is to construct the rating index system of micro-loan company, mainly expatiate the idea of construction, index system and weight, etc. Part 4th is the part of empirical analysis, mainly through specific examples to clarify the effectiveness of this indicator system; Part 5th is the summary of the thesis, which summarizes the research results, shortcomings and prospects for future research.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39

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