我国中小型高科技企业信用评级研究

发布时间：2018-05-09 00:28

本文选题：中小型高科技企业 + 信用评级　；参考：《天津财经大学》2012年硕士论文

【摘要】：中小型高科技企业是我国经济体中的最具生机和活力的组成部分,已经成为我国经济增长的重要动力之一,它具有高创新性、高成长性以及高收益性的同时也具有高风险性,而如果投资者对企业缺少足够的了解,一般不会对其进行投资,目前我国中小型高科技企业融资难正是由于其具有高风险性,而投资者又无法对其进行充分了解所致,信用评级作为第三方,可以对中小型高科技企业的信用状况作出公正的评价,使投资者对企业的信用状况能准确的了解。鉴于此目的,本文研究中小型高科技企业的信用评级,为投资者做出投资决策提供有益的帮助,这具有很重大的实践意义,也是本文研究的出发点和落脚点。本文综合运用层次分析法、信用记分法和模糊综合评价法,并结合我国中小型高科技企业的特点,构建了适用于我国中小型高科技企业的信用评级指标体系和评级模型,为评价我国中小型高科技企业的信用等级提供了有益的参考。具体而言,本文首先对我国中小型高科技企业进行了综合阐述,为建立信用评级指标体系和评级模型做理论铺垫；然后根据中小型高科技企业的特点,建立了信用评级指标体系和评级模型,构建过程如下：一是根据信用评级指标体系的构建原则,结合国内外学者以及评级机构的研究成果,建立了专门针对中小型高科技企业的信用评级指标体系；二是利用层次分析法为各个指标设定了权重;三是针对定性指标和定量指标的不同特点,分别采用模糊综合评价法和信用记分法确定企业的信用分值。最后,为了验证所建立的信用评级指标体系和评级方法的合理性,选取了一家中小型高科技企业作为案例对其进行信用评级,案例分析结果表明,本文所建立的信用评级指标体系和采用的信用评级方法能很好的评价我国中小型高科技企业的信用状况。文章的最后,根据自己的研究结果,对我国中小型高科技企业的信用评级提了几点改进的建议。
[Abstract]:Small and medium-sized high-tech enterprises are the most vital and dynamic components of our economy, and have become one of the important driving forces of our country's economic growth. They are highly innovative, high growth and high profitability, but also have high risk. However, if investors do not know enough about the enterprises, they will not invest in them. At present, the financing difficulties of small and medium-sized high-tech enterprises in China are due to their high risk, and the investors are unable to fully understand them. Credit rating, as a third party, can make a fair evaluation of the credit status of small and medium-sized high-tech enterprises, so that investors can accurately understand the credit situation of enterprises. In view of this purpose, this paper studies the credit rating of small and medium-sized high-tech enterprises, and provides beneficial help for investors to make investment decisions, which is of great practical significance, and is also the starting point and end point of this study. This paper synthetically applies AHP, credit scoring method and fuzzy comprehensive evaluation method, and combines the characteristics of medium and small high-tech enterprises in our country, constructs a credit rating index system and a rating model suitable for small and medium-sized high-tech enterprises in China. It provides a useful reference for evaluating the credit rating of medium and small-sized high-tech enterprises in China. In particular, this paper firstly expounds the small and medium-sized high-tech enterprises in our country, and makes a theoretical foundation for the establishment of the credit rating index system and rating model, then according to the characteristics of the small and medium-sized high-tech enterprises, it makes a theoretical foundation for the establishment of a credit rating index system and a rating model. A credit rating index system and a rating model are established. The construction process is as follows: first, according to the principles of the credit rating index system, combined with the research results of domestic and foreign scholars and rating agencies, Establish a credit rating index system for small and medium-sized high-tech enterprises; second, use AHP to set up weights for each index; third, aim at different characteristics of qualitative index and quantitative index, Fuzzy comprehensive evaluation method and credit scoring method are used to determine the credit score of enterprises. Finally, in order to verify the rationality of the established credit rating index system and rating method, a small and medium-sized high-tech enterprise is selected as a case for credit rating. The case analysis results show that, The credit rating index system and the credit rating method established in this paper can evaluate the credit status of small and medium-sized high-tech enterprises in China. Finally, according to our own research results, some suggestions are put forward to improve the credit rating of medium and small high-tech enterprises in China.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F276.44;F832.4;F224

【参考文献】