中小企业信用评级问题研究

发布时间：2017-12-31 01:32

本文关键词：中小企业信用评级问题研究　出处：《北京工商大学》2006年硕士论文　论文类型：学位论文

【摘要】： 融资难已成为现阶段制约我国中小企业发展的一个重要因素,而融资难的主要原因就在于中小企业的信用问题。目前我国商业银行信用评级指标体系对企业进行评级时使用同一标准,没有针对中小企业制定专门的信用评级体系。由于评级指标体系的不适用,在一定程度上导致了中小企业的信用被低估,加剧了中小企业融资难的问题。本文以解决中小企业融资难问题为出发点,以建立中小企业信用评级体系为突破口,通过分析研究商业银行现行企业信用评级指标体系在对中小企业进行评级时的缺陷,并根据中小企业的特点及实际情况,借鉴目前国际、国内信用评级的理论和实践经验,对商业银行现行企业信用评级指标体系进行了修正,改进了一套适用于中小企业信用评级的指标体系。该指标体系侧重于反映中小企业的发展、创新能力,同时加入了领导素质、现金流量分析、履约情况,担保,等评价指标,力求全面、真实的评价中小企业的信用状况,解决中小企业在融资时遇到的信用评级不公正的问题,从信用评级的角度来解决中小企业融资难的问题。
[Abstract]:The difficulty of financing has become an important factor that restricts the development of small and medium-sized enterprises in China at this stage. The main reason for the difficulty of financing lies in the credit problem of small and medium-sized enterprises. At present, the same standard is used in the credit rating index system of commercial banks in China. There is no special credit rating system for small and medium-sized enterprises. Due to the inapplicability of rating index system, the credit of small and medium-sized enterprises is underestimated to a certain extent, and the problem of financing difficulty for small and medium-sized enterprises is aggravated. In order to solve the financing difficulties of small and medium-sized enterprises as the starting point, to establish a credit rating system for small and medium-sized enterprises as a breakthrough. Through the analysis of the commercial banks in the current enterprise credit rating index system in the rating of small and medium-sized enterprises defects, and according to the characteristics of small and medium-sized enterprises and the actual situation, draw lessons from the current international. The theory and practical experience of domestic credit rating have modified the current enterprise credit rating index system of commercial banks. Improved a set of indicators applicable to the credit rating of SMEs. The index system focuses on reflecting the development of SMEs, innovative ability, and the addition of leadership quality, cash flow analysis, performance, guarantee. In order to evaluate the credit status of small and medium-sized enterprises comprehensively and truly, and to solve the problem of unfair credit rating encountered by SMEs in financing. From the perspective of credit rating to solve the financing difficulties of small and medium-sized enterprises.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F832.2

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