我国中小企业信用评级指标体系构建研究

发布时间：2018-09-10 12:47

【摘要】：中小企业在我国国民经济增长中发挥着重要作用,但融资困难成为制约中小企业发展的重要因素,其原因在于中小企业的信用问题,对中小企业进行信用评级是解决其信用问题的重要途径。由于我国现行的中小企业信用评级指标体系,大部分是以规模较大的企业为基础建立的,因此不能准确的对中小企业的信用状况进行反映。而不合理、不适用的信用评级指标体系对中小企业融资造成不良影响,成为制约中小企业融资的重要因素。因此,根据我国中小企业的实际情况和发展特点,构建一套适合我国中小企业的信用评级指标体系,以便对中小企业的信用状况进行全面、客观地评价,缓解中小企业融资困难问题,就显得特别重要。文章以研究中小企业的信用评级方法为出发点,通过分析我国现行的中小企业信用评级指标体系存在的问题,指出重新构建中小企业信用评级指标体系的意义,并根据中小企业信用评级指标体系设置的原则,利用定性与定量分析相结合的方法,在前人研究的基础上完成了中小企业信用评级的指标体系的构建。该指标体系对中小企业的发展和创新能力特别注重,同时加入了履约情况等评价指标,以便全面、真实的评价中小企业的信用状况。然后引用了案例对构建的中小企业信用评级指标体系进行分析研究,得出评级结果并对该指标体系进行检验,文章最后针对该指标体系在我国现阶段的推广和实施提出政策建议。希望本文所构建的中小企业信用评级指标体系对全面客观的评价中小企业信用状况,从而有效地防范中小企业的信用风险有所帮助,以此解决中小企业融资困难问题,并推动我国国民经济的发展。
[Abstract]:Small and medium-sized enterprises play an important role in China's national economic growth, but financing difficulties have become an important factor restricting the development of small and medium-sized enterprises. The reason lies in the credit problems of small and medium-sized enterprises. Credit rating of small and medium-sized enterprises is an important way to solve their credit problems. Most of them are based on large-scale enterprises, so they can not accurately reflect the credit status of SMEs. The unreasonable and unsuitable credit rating index system has a negative impact on the financing of SMEs and has become an important factor restricting the financing of SMEs. In order to evaluate the credit status of SMEs comprehensively and objectively and alleviate the financing difficulties of SMEs, it is particularly important to construct a credit rating index system suitable for SMEs in China.
Starting from the study of the credit rating methods of SMEs, this paper analyzes the problems existing in the current credit rating index system of SMEs in China, points out the significance of rebuilding the credit rating index system of SMEs, and combines qualitative and quantitative analysis according to the principles of setting up the credit rating index system of SMEs. On the basis of previous studies, the index system of SMEs'credit rating has been constructed. The index system pays special attention to the development and innovation ability of SMEs. At the same time, it adds some evaluation indexes such as performance to evaluate the credit status of SMEs comprehensively and truly. This paper analyzes the credit rating index system of small and medium-sized enterprises, obtains the rating results and tests the index system. Finally, the paper puts forward some policy suggestions for the promotion and implementation of the index system at the present stage in our country. It is hoped that the credit rating index system of small and medium-sized enterprises constructed in this paper can comprehensively and objectively evaluate the credit of small and medium-sized enterprises. Therefore, it is helpful to effectively prevent the credit risk of SMEs, so as to solve the financing difficulties of SMEs and promote the development of China's national economy.
【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】：F276.3;F832.4;F224

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