中国中小企业信用风险评级体系构建研究

发布时间：2019-03-21 19:00

【摘要】：随着经济的快速发展,中小企业在中国的发展日益壮大,为中国国民经济的发展做出了巨大的贡献。可是应该看到,融资困难也在制约着中小企业的发展,企业无法融资就无法扩大其生产经营的规模,也就无法为国民经济做出更大的贡献,这种循环模式引起了学者的关注。融资难问题的根源还在于中小企业信用的问题,因此建立一个科学合理有效的评级体系就是解决这类问题的关键举措。目前中国采用的各类指标体系都是依照大型企业的特点而构建的,很多指标并不适合中小型企业,也就无法准确的反映中小企业的信用状况。综上所述,迫切需要根据中小企业实际的情况来进行分析,从指标体系构建的角度出发,建立一套合理有效的指标体系,以实现对中小企业信用状况的合理评价,预期达到缓解融资困难的难题。本文以中小企业信用评级的基本理论为出发点,首先从现状分析,得出中国中小企业评级体系目前的发展状况,并且对现有评级体系的弊端和不足进行了阐述,并借此指出构建一套合理有效的评级机制的重要性。随后文章就指标体系构建的原则以及指标选取的内容进行了详细的叙述,根据设置原则利用定性和定量分析的方法,在已有指标体系的基础上加入了一些分析的因素,例如还款意愿以及现金流等。希望通过文章的叙述,让中小企业评级体系的构建成为中国经济发展中的一项重要措施,从而能够有效的防范信用风险,为顺利解决中小企业融资难问题提出有效措施,最终推动中国经济的更快更好发展。
[Abstract]:With the rapid development of economy, the development of small and medium-sized enterprises in China is becoming stronger and stronger, which has made great contribution to the development of China's national economy. However, it should be seen that financing difficulties are also restricting the development of small and medium-sized enterprises, enterprises cannot finance can not expand the scale of their production and management, also can not make a greater contribution to the national economy, this kind of circular mode has attracted the attention of scholars. The problem of financing is also rooted in the credit of small and medium-sized enterprises. Therefore, the establishment of a scientific, reasonable and effective rating system is the key measure to solve this kind of problems. At present, all kinds of index systems adopted in China are constructed according to the characteristics of large enterprises. Many indicators are not suitable for small and medium-sized enterprises, so they can not accurately reflect the credit status of small and medium-sized enterprises. To sum up, it is urgent to analyze the actual situation of small and medium-sized enterprises and set up a set of reasonable and effective index system from the point of view of the construction of the index system, in order to realize the reasonable evaluation of the credit situation of the small and medium-sized enterprises. It is expected to meet the difficult problem of alleviating financing difficulties. Based on the basic theory of credit rating for small and medium-sized enterprises (SMEs), this paper first analyzes the current situation of China's SME rating system, and expounds the disadvantages and shortcomings of the existing rating system. It also points out the importance of constructing a reasonable and effective rating mechanism. Then the article gives a detailed description of the principles of the construction of the index system and the content of the selection of the index. According to the setting principle, the qualitative and quantitative methods are used to add some analytical factors on the basis of the existing index system. Such as repayment willingness and cash flow. It is hoped that through the description of the article, the construction of the SME rating system will become an important measure in the economic development of China, so as to effectively prevent the credit risk and put forward effective measures for the smooth solution of the financing difficulties of small and medium-sized enterprises. Finally, we will promote the faster and better development of China's economy.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.3;F832.4

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