我国中小型餐饮企业信用评级体系研究

发布时间：2018-05-11 07:24

本文选题：中小型餐饮企业 + 信用评级　；参考：《合肥工业大学》2013年硕士论文

【摘要】：近年来，我国的餐饮业发展十分迅速，在推动我国国民经济的增长、缓解国内就业压力等方面发挥了积极地作用。中小型餐饮企业作为餐饮业的主要存在方式，发展仍然面临着许多的问题，首当其冲的就是资金短缺，中小餐饮企业最主要的融资途径是向商业银行贷款，但在实际中由于我国商业银行信用没有针对中小餐饮企业制度专门的信用评级体系，在一定程度上造成中小餐饮企业的信用被低估，银行为了规避信用风险而不愿意向这类企业贷款，加剧了中小餐饮企业的资金短缺问题。因此，建立一套符合我国中小型餐饮企业自身特征的信用评级体系就显得十分有必要。本文以中小型餐饮企业为研究对象，探讨和分析如何更合理科学的对中小型餐饮企业进行信用评级。本文主要内容分为以下三个部分：第一部分，了解我国中小型餐饮企业以及信用评级概念，主要说明了我国中小型餐饮企业的特点及研究现状，并对企业信用评级的相关理论进行了比较。第二部分，结合现有信用评级理论和已有的企业信用评级指标体系，依据中小餐饮企业自有的特点构建起一套能够全面、科学地反映中小餐饮企业信用的指标体系。第三部分，选取合适的研究方法。本文选择层次分析法与模糊综合评价法相结合的方法来建立我国中小型餐饮企业的信用评级模型，最后通过对某餐饮企业进行实证分析，，利用所建模型对该酒店进行信用评级。
[Abstract]:In recent years, China's catering industry has developed very rapidly, which has played an active role in promoting the growth of our national economy and alleviating the domestic employment pressure. As the main way of the catering industry, small and medium-sized catering enterprises still face many problems in their development. The first thing to bear the brunt is the shortage of funds. The most important way for small and medium-sized catering enterprises to raise funds is to lend money to commercial banks. However, in practice, the credit of small and medium-sized catering enterprises is underestimated due to the fact that there is no special credit rating system for small and medium-sized catering enterprises in our commercial banks. Banks are unwilling to lend to such enterprises in order to avoid credit risk, which exacerbates the shortage of funds for small and medium-sized catering enterprises. Therefore, it is necessary to establish a set of credit rating system which accords with the characteristics of Chinese small and medium-sized catering enterprises. In this paper, small and medium-sized catering enterprises as the research object, to explore and analyze how to more reasonable and scientific credit rating of small and medium-sized catering enterprises. The main content of this paper is divided into the following three parts: In the first part, we understand the concept of small and medium-sized catering enterprises and credit rating, mainly explain the characteristics and research status of small and medium-sized catering enterprises in China, and compare the relevant theories of enterprise credit rating. The second part, combined with the existing credit rating theory and the existing enterprise credit rating index system, according to the characteristics of small and medium-sized catering enterprises to build a comprehensive, scientific reflection of the credit index system of small and medium-sized catering enterprises. The third part, select the appropriate research methods. This paper chooses the method of AHP and fuzzy comprehensive evaluation to establish the credit rating model of the small and medium-sized catering enterprises in our country. Finally, through the empirical analysis of a catering enterprise, we use the established model to carry out the credit rating of the hotel.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4;F719

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