我国小微企业信用评级指标体系研究

发布时间：2018-04-20 21:34

本文选题：小微企业 + 信用评级　；参考：《吉林财经大学》2013年硕士论文

【摘要】：小微企业是我国经济的重要组成部分。尤其是随着改革开放和社会主义市场经济体制的逐步建立，小微型企业提供了大量的就业机会，而且在增加财政收入、促进出口、推动GDP的增长方面发挥了很大的作用。资金的有效供给与利用是小微企业发展的重要动力，然而当前小微企业普遍面临融资困难的问题，产生这个问题的原因是多方面的，其中缺乏专门针对小微企业的评级指标体系就是其中一个十分重要的原因。本文通过对以往研究成果、国际经验、国内现状的研究与分析，探索兼具操作性、针对性和实用性的评级指标体系，从而推动小微企业的发展。主要的研究方法有定量与定性分析相结合法、系统分析法、层次分析法、比较分析法。从研究内容来看，在界定清楚基本概念、综合分析国内现状、存在问题与国际经验的基础上构建出业主个人素质类、企业经营类、银行动态风险控制类三个一级指标，9个二级指标，24个三级指标的评级指标体系，通过层次分析法确定了各级指标的权重，运用模糊数学综合评断模型和专家评分法两者相结合的方式构建出信用评级模型。最后给出了风险规避措施。本文的创新点主要有：一是将小微企业从以往整体研究中小企业信用评级的情况中剥离出来，作为单独的立足点提出论点；二是通过分析小微企业特殊的生存环境和发展现状，强调定性指标在小微企业信用评级中的重要性，，建立起符合小微企业特点的信用评级体系；三是建立小微企业信用评级指标体系时，深入到二级和三级指标；四是综合运用专家评分法和模糊数学综合评判法来构建信用评级模型。
[Abstract]:Small and micro enterprises are an important part of our economy. Especially with the reform and opening up and the gradual establishment of the socialist market economy system, small and micro enterprises have provided a lot of employment opportunities, and have played a great role in increasing fiscal revenue, promoting exports and promoting the growth of GDP. The effective supply and utilization of funds is an important driving force for the development of small and micro enterprises. However, at present, small and micro enterprises are generally faced with the problem of financing difficulties, and there are many reasons for this problem. One of the important reasons is the lack of a rating index system for small and micro enterprises. Through the research and analysis of the past research results, international experience and domestic present situation, this paper explores the index system of rating which has both maneuverability, pertinence and practicability, so as to promote the development of small and micro enterprises. The main research methods include quantitative and qualitative analysis, system analysis, analytic hierarchy process and comparative analysis. From the point of view of the research content, on the basis of defining clearly the basic concepts, synthetically analyzing the domestic present situation, existing problems and international experience, the author constructs the class of owner's personal quality and enterprise's management. The rating index system of three first-class indexes, nine second-class indexes and twenty-four third-grade indexes of bank dynamic risk control, and the weight of the indexes at all levels are determined by the Analytic hierarchy process (AHP). The credit rating model is constructed by the combination of fuzzy mathematics comprehensive judgment model and expert scoring method. Finally, the measures of risk aversion are given. The innovations of this paper are as follows: first, the small and micro enterprises are separated from the past research on the credit rating of small and medium-sized enterprises, as a separate standpoint to put forward the argument; second, through the analysis of the special living environment and development situation of the small and micro enterprises, The importance of qualitative index in the credit rating of small and micro enterprises is emphasized, and the credit rating system that accords with the characteristics of small and micro enterprises is established. Fourth, the expert scoring method and fuzzy mathematics comprehensive evaluation method are used to construct the credit rating model.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4;F276.3

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